债务重整，是指在企业出现暂时的财务困难时，由于资金周转不灵，无法履行偿债义务，经协商由债权人对债务人作出的让步。债务重整有三种方式：债务人以资产清偿债务，双方协商修改负债条件，债务人通过发行权益性证券偿债。经债权人和债务人协商确定的重整方式，可以采取一种 The reorganization of debts refers to the concessions made by the creditors to the debtors after negotiating because of temporary financial difficulties. There are three ways of debt reorganization: the debtor repays the debt with assets, the two parties negotiate and modify the debt conditions, and the debtor repays the debt by issuing equity securities. The reorganization method negotiated between the creditor and the debtor may be adopted