本文从阐述破产重整的含义和特征着手,进而分析了新破产法中规定的重整制度的具体规定,最后评析了规定中所采用的制度的原由,通过此对新实施的破产法中的重整制度作以阐释。 This article begins with the definition and characteristics of bankruptcy and reorganization, and then analyzes the specific provisions of the reorganization system stipulated in the new bankruptcy law. Finally, it analyzes the reasons for the system adopted in the regulation. Through the analysis of the new bankruptcy law Reorganization system for explanation.