破产重整是对可能或已经发生破产原因但又有希望再生的债务人,通过各方利害关系人的协商,并借助法律对债务人进行生产经营上的整顿和债权债务关系上的清理,以期摆脱财务困境,重获经营能力的特殊法律程序。破产重整制度作为公司破产制度的重要组成部分,已为多数市场经济国家采用。其实施有利于弥补破产和解、破产整顿制度的不足,防范大公司破产带来的社会问题。 Bankruptcy and reorganization is the debtor who may or may have incurred the bankruptcy but has the hope to regenerate. Through the negotiation of the parties concerned, and through the law, the debtor is rectified in its production and operation and the relationship between creditor’s rights and debts is cleared up so as to get out of the financial Dilemma, regain the ability to operate special legal proceedings. Bankruptcy reorganization as an important part of the bankruptcy system has been adopted by most market economy countries. Its implementation is conducive to remedying the problems of bankruptcy reconciliation and bankruptcy reorganization and preventing the social problems caused by the bankruptcy of large corporations.