一、引言破产重整,是指当一定规模的企业因财务困难已具有破产原因或有破产之虞而又有复兴的可能时,为防止其破产,由利害关系人申请,经法院裁定,对其实施强制治理,使其得以维持和再生的法律制度。破产重整制度(后文均简称为重整)所蕴涵的拯救企业理念使其弥补了清算与和解制度的不足,具有极大的法律价值。而在重整程序中,重整计划起着核心和枢纽的作用,因为,重整的顺利进行必须依据一个良好的重整计划来 I. Introduction Bankruptcy and reorganization means that when a certain scale enterprise has the possibility of revival due to bankruptcy or bankruptcy due to financial difficulties, in order to prevent it from going bankrupt, an application by the interested party and the court ruled that It enforces a legal system that enforces governance so that it can be maintained and regenerated. The concept of corporate rescue which is contained in the bankruptcy reorganization (hereinafter referred to as reorganization) makes it make up for the lack of liquidation and reconciliation system and has great legal value. In the reorganization process, the reorganization plan plays a central and pivotal role because the smooth reorganization must be based on a good reorganization plan