公司重组（Reconstruction）是指公司将其资产转移至另一新设公司，原先的公司不复存在，而后者的股份持有人实际上与前者相同。公司在生产经营过程中，因客观情况的变化，如不能清偿到期债务；公司的经营范围和宗旨受到严格限制，不能拓展新的业务时，可能要进行重组。但当公 Reconstruction means that a company moves its assets to another new company, the original company ceases to exist, and the latter’s share holder is actually the same as the former. In the process of production and operation, due to changes in the objective circumstances, such as the failure to pay off the maturing debt; the company’s business scope and purpose are severely restricted, can not expand new business, may need to be reorganized. But when the public