破产重整是对陷入经营困境但有挽救希望与价值的企业,通过对各方利害关系人的利益协调,进行营业重组与债务清理,使企业避免破产获得再生的法律制度。破产重整程序具有强制性,在符合法定条件的情况下,即使部分表决组反对,人民法院也可以强制批准重整计划。由于这一制度在确定债权受偿方案方面具有强制法律效力,为防止损害相关利害关系人的权益,实务中应审慎适用。但调查显示,我国上市公司破产重整案 Bankruptcy and reorganization is a legal system that allows enterprises to avoid bankruptcy through the business restructuring and debt clean-up of enterprises that have fallen into operational difficulties but save hope and value. Bankruptcy reorganization proceedings are mandatory, subject to legal conditions, even if part of the voting group opposed, the people’s court can also force the approval of the reorganization plan. Since this system has mandatory legal effect in determining the scheme of claim, it should be applied prudently in practice in order to prevent damaging the rights and interests of the relevant stakeholders. However, the survey shows that the bankruptcy and reorganization of listed companies in our country