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我国国有企业普遍存在的债务危机引发了人们对债务重组的关注。按照财务估价的一般思路，仅仅着眼于债务的解除和减轻，而不是着眼于现金流量持续增加的债务重组既无利于债权人，也无利于企业价值的提高，因而它不过是对某些经济契约所实施的非理性解除。真正意义上的债务重组计划应是以现金流量为核心的，对债权人与债务人关系予以适当调整，最终结果既有助于企业发展，也有利于债权人财富增加的一种财务设计。
The ubiquity of the debt crisis in China's state-owned enterprises has caused people's concern about debt restructuring. In accordance with the general idea of financial valuation, focusing only on the debt relief and mitigation, rather than focusing on the continued increase in cash flows of debt restructuring is neither beneficial to creditors, nor is it conducive to the improvement of corporate value, it is only for some economic contracts The implementation of the irrational lifting. The true debt restructuring plan should focus on the cash flow. The relationship between creditors and debtors should be properly adjusted. The final result will not only help the development of the enterprise, but also help to increase the financial assets of creditors.