债务重组,是指债务人发生财务困难时,债权人按照其与债务人达成的协议或法院裁定作出让步的事项。不管债务重组采取哪种方式,债务重组的结果必然是债权人发生债务重组损失,债务人发生债务重组收益。由于债务重组是企业的偶发性经济业务,债务人因此而产生的收益,属于与其日... Debt restructuring refers to the creditors' concessions in accordance with the agreement reached by the debtor or the court ruling when the debtor has financial difficulties. Regardless of the approach adopted in debt restructuring, the result of debt restructuring must be the loss of debt restructuring by the creditors and the debt restructuring of the debtors. As the debt restructuring is the enterprise's sporadic economic business, the debtor as a result of the proceeds, and its ...