所谓债务重组,也称“债务重新安排”,是指通过诸如减免、延长还款期限,变革债权债务关系等各种途径来重新安排债务,一般用来解决由于过度负债与大规模呆坏帐引起的债务偿付危机问题。目前我国的国有企业正面临着一个规模空前的债务危机。许多企业多年以来债务累累,其拖欠的债务已经形成了名副其实的呆账。这一债务危机构成了深化企业改革和银行改革的主 The so-called debt restructuring, also known as “debt rescheduling” refers to the debt relief through various means such as relief, extend the repayment period, the change of debt and other ways to reschedule the debt, generally used to solve due to excessive debt and bad debts caused large-scale Debt crisis. At present, China’s state-owned enterprises are facing an unprecedented debt crisis. Many businesses have been in debt for many years and their outstanding debt has become a veritable bad debt. This debt crisis has constituted the main body for deepening the reform of enterprises and banks