所谓债务重组是指债务人发生财务困难的情况下,债权人按照与债务人达成的协议,或者法院的裁定所做的让步事项。在市场经济的条件下,企业能在竞争中获取利润,同时企业也承担着很大的风险,债权债务关系也会因为企业的变故而产生重组,企业索取和偿还的方式也会产生变化。当前债务重组已成为企业经济活动中的一个热点,并且在某些地区和行业已取得较好成效。债务重组具有较强的政策性、法规性,严格依法 The so-called debt restructuring refers to the case of financial difficulties in the debtor, creditors in accordance with the agreement reached with the debtor, or the court made the concession matters. Under the conditions of a market economy, enterprises can make profits in the competition. At the same time, enterprises also bear a great deal of risk. The relationship between credit and debt will also be reorganized due to the accident of the enterprises, and the ways of obtaining and repaying enterprises will also change. The current debt restructuring has become a hot spot in the economic activities of enterprises, and some areas and industries have achieved good results. Debt restructuring has a strong policy, laws and regulations, in strict accordance with the law