企业债务对于企业活动有着重要的影响,甚至决定着企业成败。为了避免债权人通过诉讼、仲裁等刚性方式来解决债务争端,负债企业一般会选择申请和解、申请债务重组或者申请破产。债务重组比起其他两种方式应用更加广泛,但仍然存在一些问题。本文通过简述企业重组的基本概念、债务重组的几种方式、存在的意义以及现实中存在的问题来谈谈企业债务重组。 Corporate debt has an important impact on business activities, and even determines the success or failure of the business. In order to prevent creditors from settling debt disputes through litigation, arbitration and other rigid means, the debtor enterprises generally choose to apply for reconciliation, apply for debt restructuring or apply for bankruptcy. Debt restructuring is more widely used than the other two approaches, but there are still some problems. This article discusses the corporate debt restructuring by briefly describing the basic concepts of corporate restructuring, several ways of debt restructuring, the significance of existence and the problems in reality.