上市公司破产重整期间,首要问题是解决资金,支付重整费用、人员开支和购买原材料维持生产经营。由于信息不对称、企业难以估值和无担保财产,向破产重整公司提供资金面临比一般借款甚至担保借款更大的风险。对破产重整企业融资的风险防范制度随之创设,被称 During the period of bankruptcy and reorganization of listed companies, the primary problems are to solve the problems of funds, reorganization expenses, personnel expenses and purchase of raw materials to maintain production and operation. Owing to asymmetric information, difficult valuations of enterprises and unsecured property, it is more risky to fund a bankruptcy and reorganization company than general borrowing and even secured borrowing. The risk prevention system of bankruptcy reorganization financing was created