债务重组是实现国有经济布局调整和国有企业战略重组的重要措施,是确保国有资产不流失或少流失的有效办法,也是促进市场经济不断成熟的必要手段。相比之下,境外与境内债务重组工作存在的差异是明显的。境外债务重组主要是依据相应的法律规定、行业约定及银企之间的协定。其主体 Debt restructuring is an important measure to realize the readjustment of the state-owned economy and the strategic reorganization of state-owned enterprises. It is also an effective way to ensure that there is no loss or loss of state-owned assets. It is also a necessary means to promote the market economy to mature. In contrast, the difference between offshore and domestic debt restructuring is obvious. Foreign debt restructuring is mainly based on the corresponding legal provisions, industry agreements and agreements between banks and enterprises. Its main body