文章从法律关系的角度探讨了债务与资产重组的一般原理，分析了国有企业债务与资产构成的现状，认为企业债务与资产重组所需要的条件已经具备。信托投资公司参与企业债务与资产重组有着重要的作用和意义，其参与途径有：（１）吸收民间资金，参与企业资本重组；（２）企业闲置资产信托；（３）破产企业资产信托；（４）企业债权债务信托；（５）无形财产权信托；（６）国有资产信托；（７）人才信托；（８）股东表决权信托 The article discusses the general principles of debt and asset restructuring from the perspective of legal relations, analyzes the status quo of state-owned enterprises’ debt and assets composition, and holds that the conditions necessary for corporate debt and asset restructuring are available. Trust and investment companies participate in corporate debt and asset restructuring has an important role and significance of its participation in ways: (1) to absorb private capital, participate in corporate capital restructuring; (2) Enterprise idle assets trust; (3) Bankruptcy assets trust; ( 4) Enterprise Credit and Debt Trust; (5) Intangible Property Trust; (6) State-owned Assets Trust; (7) Talent Trust; (8)