2006年8月27日,全国人大常委会颁布了新的《企业破产法》(自2007年6月1日起施行,以下简称“新破产法”)。新破产法在观念和制度方面有诸多的创新,其中新设立的重整制度尤其引人注目。本文对这一制度进行评述。一、重整制度的意义重整是指在企业无力偿债的情况下,依照法律 On August 27, 2006, the NPC Standing Committee promulgated a new “Enterprise Bankruptcy Law” (effective June 1, 2007, hereinafter referred to as the “New Bankruptcy Law”). The new bankruptcy law has many innovations in concepts and systems, of which the newly created reorganization system is particularly noticeable. This article reviews this system. First, the significance of the restructuring system Reorganization refers to the insolvency of the enterprise, in accordance with the law