重整（ｒｅｏｒｇａｎｉｚａｔｉｏｎ）是指对已经具有破产原因或有破产原因之虞而又有再生希望的债务人实施的旨在挽救其生存的积极程序。其目的并不在于公平分配债务人的财产,因而有异于破产程序;其手段为调整债权人、股东的利害关系,并限制担保物权的行使,固又有异于和解程 Reorganization refers to the proactive process of saving a debtor who has a bankruptcy, or a risk of bankruptcy, and has a renewed hope for survival. Its purpose is not to equitably distribute the debtor’s property, which is different from the bankruptcy procedure. Its means is to adjust the interests of creditors and shareholders and to restrict the exercise of security interests.