(一)重整的概念、特征重整是指对已具破产原因或有破产原因发生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。其目的在于使濒临破产的债务人再生,而不是通过破产清算将债务人的财产公平地在债权人之间进行分配,其手段为调整债权人、股东及其他利害关系人与重整企业之间的利益关系,并限制担保物权的行使。西方国家的重整制度主要有以下几个特征:第一,重整制度主要适用于公司特别是股份有限公司。在绝大多数国家中,对于合伙企业、独资企业及不从事商业活动的自然人、政府机关、社会团体不适用重整制度。有的国家和地区还限制对有限责任公司的适用。如日本规定,重整制度只适用于股份有限公 (1) The concept of reorganization refers to the positive procedure aimed at rescuing the debtor who has the cause of bankruptcy or the risk of bankruptcy but has the hope of reproduction. Its purpose is to regenerate the debtor on the brink of bankruptcy instead of distributing the debtor’s assets fairly among the creditors through bankruptcy liquidation by means of adjusting the interests of the creditors, shareholders and other interested parties and the reorganized enterprises, And limit the exercise of security interests. The reform of the western countries mainly has the following characteristics: First, the reform system is mainly applicable to companies, especially joint stock companies. In most countries, the reorganization system is not applicable to partnerships, sole-proprietorship enterprises and natural persons who do not engage in commercial activities, government agencies and social organizations. Some countries and regions also limit the application of limited liability companies. As Japan stipulates, the reorganization system only applies to shares limited