Study On The Credit And Debt Problems Of Enterprise Restructuring

17th National Congress of the CPC,a lot of economic reform pushed to a new height, enterprises, especially state-owned enterprises to truly adapt to the market economic law and economic order, requirements, and access to health development, it must go through business transformation, restructuring pain and suffering. Now China's economic reform has entered a stage of a modern enterprise property right system reform, the real essence of the reform has entered a stage, and enterprise restructuring are all related to credit and debt problems. However, in restructuring the enterprise for the disposal of claims and debts of the existence of various undesirable phenomena. On the one hand led to restructuring the business after the hit, with the other hand, the reform of state-owned assets management system or the establishment of a modern enterprise system and cause adverse effects.This paper studied the laws and regulations related to enterprise restructuring. Second, the status of claims and debts of state-owned enterprises and the causes of an analysis of the status quo of China's state-owned enterprise's liabilities are mainly the high rate of corporate assets and liabilities, there are a large number of non-performing loans and hidden factors, widespread non-operating liabilities. Liabilities, causes of both institutional factors, but also the mechanism of the reasons for that; both for historical reasons, there are real causes. Once again, corporate debt restructuring deal with debt problems and causes of the anatomical analysis of state-owned enterprise restructuring in the security interests of creditors rights protection problems by various interest driven corporate evasion of financial debt. Third, the phenomenon of debt exists in respect of avoiding the debt. Fourth, disposal of claims is not standardized. Fourth, corporate debt restructuring in the processing of claims made seven proposals, to regulate disposal of claims and debts of enterprise restructuring made a useful discussion.