Abstract:This paper reviews briefly a case about a letter informing of the payment of an in dustrial injury insurance written by an injured worker with a stateowned enterprise as well as the whole process of its settlement. It discusses whether the settlement is proper from the perspective of laws,regulations and policies; whether bancrupcy with assets is legal and authorized; whether government should shoulder the reform costs of SOEs; whether industrial injury insurance and life accidental injury insurance can be replaced each other; and whethe the principles and contents in the government's coordinative seminar.