破产是市场经济的伴生物，金融机构也不可避免地要承担很大的风险。如果说因生产经营方面的原因，使企业陷于破产境地，给金融机构造成重大损失是对信贷资产的第一次冲击的话，那么，在企业陷入破产境地后，因实施破产的时机选择不当、清算工作不规范、行政干预、“示范效应” Bankruptcy is a companion to the market economy and financial institutions inevitably have to bear a great deal of risk. If we say that due to the reasons of production and operation, enterprises are put in bankruptcy and the heavy losses caused to financial institutions are the first impact on credit assets. Then, after the enterprises go bankrupt, the timing of bankruptcy is improperly chosen and liquidated Work is not standardized, administrative intervention, “demonstration effect”