在司法实践中,一些“僵尸企业”在进入破产清算程序后,用转移财产、贷款诈骗等手段使企业资不抵债,造成“破产逃债”现象的发生,危及我国经济的健康发展。通过实际案例的分析总结,应从加强管理人的能力、相关职能部门协助、完善司法职权等方面进行法律规制,遏制破产程序中欺诈逃债行为。当前随着我国供给侧改革政策推进,许多“僵尸企业”被推进破产清算程序,但由于普遍清偿太低甚至为零,被许多人诟 In judicial practice, some “zombie enterprises” enter the bankruptcy and liquidation procedures and use their means of transfer of property and loan fraud to make enterprises insolvent, causing the phenomenon of “bankruptcy to evade debts” and threaten the healthy development of China’s economy . Through the analysis and summarization of the actual cases, the legal regulation should be made from strengthening the managers’ abilities, assisting the relevant functional departments and improving the judicial power and so on, so as to curb the practice of fraud and defaulting in bankruptcy proceedings. At present, with the advancement of China’s supply-side reform policies, many “zombie enterprises” have been pushed forward with bankruptcy liquidation procedures. However, they are often criticized by many people as the general liquidation is too low or even zero