破产清算人是破产案件处理的关键 ,完善破产清算人立法已势在必行。土地使用权是破产企业的主要财产权利之一 ,对其性质、归属的认识及处置往往关系到破产案件审理的成败 Bankruptcy liquidator is the key to the handling of bankruptcy cases and improving bankruptcy liquidator legislation is imperative. The right to use land is one of the main property rights of the bankrupt enterprise, and the recognition and disposal of its nature and ownership are often related to the success or failure of the bankruptcy trial