推荐回答(1个)
重整,是指当企业不能清偿到期债务时,不立即进行破产清算,而是在法院的主持下,由债务人与债权人达成协议,制定债务人重整计划,债务人继续经营,并在一定期限内全部或部分清偿债务的制度。
和解,是指具备破产原因的债务人,为了避免破产清算,而与债权人会议达成协商解决债务的协议的制度。
重整制度与和解制度的区别,主要体现在以下几个方面:
1、目的不同。和解采取的方式是消极预防债务人被宣告破产,其实质是重在清偿。而重整制度是积极预防破产,充分调动各方利害关系人的积极性,共同致力于挽救处于困境中的企业。
2、启动条件不同。和解程序与破产程序开始的原因相同,而重整的原因比较宽,即使债务人还具有一定的偿债能力,但如果具有不能清偿债务的危险和可能时,就可以申请启动重整程序。
3、适用对象不同。和解的适用对象与破产清算的适用对象相同,而重整制度往往适用于对社会和经济有较大影响的企业。
4、申请人不同。申请和解往往是法律赋予债务人的特权。而重整申请人的范围比和解要宽得多,债务人、债权人,甚至公司的股东、董事会也可以提出申请。
5、效力不同。根据各国法律对和解的规定,和解协议经法院认可后,只能对没有担保的债权人发生效力。重整制度则不同,只要依法进入重整程序,其效力及于所有的债权人。此外,重整程序的效力优于破产清算程序与和解程序。
6、措施不同。和解制度可以采取的措施较为单调,主要靠债权人的让步,给债务人以喘息的机会从而获得清偿手段。重整制度的措施较为丰富,只要法律没有明确限制或者禁止的,原则上都可以实施。
7、内容和操作程序不同。和解计划一旦达成,就由债务人自己去操作,恢复经营,想方设法按照和解协议偿还各种债务,侧重点在于债权债务关系的重新安排;重整计划的侧重点在于设计出各种各样的拯救企业的方法、措施和对策,力求避免企业破产清算。
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