重整时机关系到重整的命运。为选择一个好的重整时机或促成一个好的重整时机的出现,重整的前置工作十分重要。为此,有必要对重整案件审理过程中的利弊条件与在其他时机启动重整的利弊条件进行对比,分析法院在该重整案件启动前所做的工作对重整时机的影响,促进重整时机的选择、转换与利用,从而更好地利用破产重整机制挽救危困企业。 The timing of the reorganization is related to the fate of reorganization. In order to choose a good timing of the reorganization or to facilitate the emergence of a good reorganization, reorganization of the forefront of the work is very important. For this reason, it is necessary to compare the pros and cons conditions in the process of reorganization with the advantages and disadvantages of starting the reorganization at other times, and analyze the impact of the work done by the court before the commencement of the reorganization on the timing of the reorganization, The timing of the selection, conversion and utilization, so as to better use of bankruptcy and restructuring mechanism to save the enterprises in crisis.