债重整指因债务人财务困难,债权人根据有关法规、双方协议或法院判决等对债务人作出的让步。债重整对债权人来说是债权重整,对债务人而言是债务重整。债重整从其主体构成来看,可分为企业与企业之间的债重整和企业与银行等金融机构之间的债重整。本文探讨的是企业与企业之间债重整的有关问题及其对策。一、企业债重整中应注意的问题债重整作为债权人的让步,必然会使其遭受一定的损失,当这种损失超越一定限度时,会严重损害债权人的利益。当债务人是国家、集体或股份制企业时,由于某些原因也可能使债务人向债权人作出不合理让步或导致有关决策失误,从而使债务人蒙受 Debt restructuring refers to the concessions made by the creditor to the debtor in accordance with the relevant laws and regulations, the agreement between the parties, or the judgment of the court due to financial difficulties of the debtor. The restructuring of debt is a reorganization of debts for creditors and reorganization of debts for debtors. From the perspective of its main structure, debt restructuring can be divided into debt restructuring between companies and enterprises and debt restructuring between financial institutions such as companies and banks. This article discusses issues related to debt restructuring between companies and companies and their solutions. I. Problems That Should Be Paid Attention to in Corporate Debt Restructuring The debt reorganization as a creditor’s concession will inevitably cause it to suffer certain losses. When such losses exceed a certain limit, the interests of creditors will be seriously damaged. When the debtor is a national, collective or joint-stock enterprise, for some reason it may also cause the debtor to make unreasonable concessions to the creditor or cause the relevant decision-making mistakes, thus causing the debtor to suffer