在企业破产案件中，破产清算组的作用发挥好坏，直接关系到破产企业财产的保管、清理、估价、处理和分配，关系到债权人的利益，关系到法院审理破产案件的效果。一、清算组的法律地位根据（破产法）的规定，清算组是人民法院在办理破产案件中指定成立的，是国家机关为完成特定 In the bankruptcy cases of enterprises, the function of the bankruptcy liquidation team is good or bad, which is directly related to the custody, clean-up, valuation, handling and distribution of the property of the bankrupt enterprises, which is related to the interests of the creditors and affects the court’s handling of bankruptcy cases. I. Legal status of the liquidation team Pursuant to the provisions of the (Bankruptcy Law), a liquidation team is a people’s court that has been designated as a bankruptcy case for the establishment of a specific