现阶段,我国企业的市场竞争力在逐渐提升,其面临的压力也在逐渐变大。部分企业会因为经营不善等问题,遇到财务危机。为了保护债权人的合法权益,债务重组应运而生。尽管债务重组对于企业的运营起到了一定的作用,但是其中还会出现一些问题。本文简单介绍了债务重组,以及现阶段我国中小企业债务重组中的问题,并且深入探讨了中小企业债务重组的技巧,仅供参考。 At this stage, the market competitiveness of Chinese enterprises is gradually increasing, and the pressure they are facing is gradually getting bigger. Some enterprises will encounter financial crisis because of poor management and other issues. In order to protect the legitimate rights and interests of creditors, debt restructuring came into being. Although debt restructuring plays a role in the operation of enterprises, some problems will arise. This article briefly introduces the debt restructuring, as well as the current problems of debt restructuring in China’s small and medium-sized enterprises, and discusses in depth the skills of debt restructuring for SMEs, for reference purposes only.