与《企业破产法》不同，这一行政程序拥有不一样的清盘优先次序：破产的国有企业拖欠工人的部分以及再安置的费用必须在其总资产中首先和最大限度得到安排，这其中还包括企业担保的部分，这样做是为了减少其对地方政府预算的依赖。
Unlike the Bankruptcy Law, the administrative procedure has a different hierarchy of liquidation priorities: what a bankrupt SOE owes to its employees and the resettlement charges must be covered first and foremost by its total assets, including the enterprise’s collateral, in order to reduce dependence on local governmental budgets.