破产是市场经济的必然伴生物，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，使企业难予还本付息，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，在企业陷人破产境地后，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? Bankruptcy is an inevitable companion to a market economy and financial institutions inevitably have to bear a great deal of risk. If it is said that due to the reasons of production and operation, making it difficult for enterprises to pay back their principal and interest, causing heavy losses to financial institutions, is the first impact on credit assets. Then, after the enterprises become bankrupt, they will go bankrupt Improper timing, non-standard liquidation, administrative intervention, "demonstration?