但由于我国缺乏真正意义上的破产重整制度，华融只能执行资产清理的角色。
However, due to our lack of a genuine sense of the bankruptcy restructuring system, only the implementation of Huarong Asset clean-up.
在破产重整过程中，各个利益相关者存在比正常经营状态下更加激烈的利益冲突和重整目标冲突。
During the process of bankruptcy and reorganization, all stakeholders have more intense conflicts than normal circumstances and conflicts on restructure targets.
就如何在税收债权保护和破产重整的立法意图之间寻找一个恰当的平衡点，笔者给出了自己的一些思考和建议。
Then, how to find a balance between the protection to tax credit and legislative intent to bankruptcy reorganization, the author gives his own thoughts and Suggestions bellowed.
郑百文公司重组的案例不仅表明我国的司法实践中迫切需要破产重整制度，而且表明应在重整制度中强调国家适当介入的必要性。
The case of Zhengbaiwen company suggests not only the urgent need of a restructure system in our legal practice, but also the necessity of appropriate government involvement in the restructuring.
日本社会很少允许人们从失败或破产的羞辱中重整旗鼓。
Japanese society rarely lets people bounce back from the perceived shame of failure or bankruptcy.
破产后一年，克莱斯勒一直在不断重整旗鼓。
然而现在，雪佛兰·克鲁兹(Chevrolet Cruze)取得了惊人的销量，表明破产后重整旗鼓的通用汽车已经今非昔比，与过去相比已经有了很大的不同。
Now, stunning sales of its Chevrolet Cruze show that post-bankruptcy GM is a very different company than it once was.
申请破产保护的目的是为了在公司进行财务重整的同时保持这种联络的运行。
The filing is designed to ensure that the link remains operative while the company reorganises its finances.
设在华中地区武汉市的私有企业——东星航空公司，因为债务过重，在其重整申请于周二被驳回后，正式宣告破产。
East Star Airlines, the debt-laden private airline based in central China's Wuhan city, officially went bankrupt after its restructuring application was rejected Thursday.
在公司进入破产程序前，债权人还可以通过重整与和解，与公司共同渡过危机，避免更大的损失。
Before the bankruptcy procedure, the creditors can get through the crisis and avoid greater loss together with the company through reorganization and reconciliation.
亚洲环球电讯现在已经申请了第11章的破产保护，这次收购将为其7.5亿美元的债务重整铺平道路。
The acquisition will pave the way for a restructuring of the $750 million in debt owed by Asia Global Crossing, which has now filed for Chapter 11 bankruptcy protection.
在重整程序中，重整管理人居于中心地位，这一点无论是强调法官中心主义还是强调当事人中心主义的破产立法中均概莫能外。
At re-engineering process, re-living center managers, it judges whether it is centered or emphasize the importance of party-centrism of bankruptcy legislation in both the exception.
如金融机构为该债务人之最大债权人者，法院并应选任该资产管理公司为破产管理人或重整人。
In case where the Financial Institution is the largest creditor of the said borrower, the court shall appoint the asset management company to be the bankruptcy trustee or reorganization manager.
目前，我国企业破产法草案已经过第二次审议，其中专设一章规定了重整制度。
At present, the draft of bankruptcy law of our country passes the second review. It sets up one chapter and stipulates bankruptcy reorganization system.
鉴于重整程序的复杂性以及董事等管理人员自身的倾向性，破产法需要设置明确的监督其行为的途径以防止权利滥用。
In light of the complexities of reorganization and inclination of directors and officers, supervision scheme for such directors and officers shall be established to prevent rights abuse.
新修订的破产法更加体现了和国外发达国家破产法律的先进理念的接轨，着重强调了重整的意义。
The new bankruptcy law has embodied the joint with advanced ideas on bankruptcy laws and regulations of foreign countries more and more and has emphasized the value of reorganization.
五法院受理对金融机构不良债权之债务人破产声请或公司重整声请时，应征询该资产管理公司之意见。
The court shall consult with the asset management company when considering the petition for bankruptcy or reorganization against the borrower of the non-performing loans of a Financial Institution.
其主要特点是将过去以清算为主的被动的清算主义破产制度，改变为以重整、和解为主的主动的再建主义破产制度。
The main characteristic is to change the former passive liquidation insolvency mainly based on liquidation, to the active reconstruction insolvency based on restruction and conciliation.
另一方面，则将债权人权利的实现建立在债务人企业复兴的基础上，全面采取重整措施，力图保留企业的营运价值，以企业继续经营所得偿还债务，最终使债权人得到较破产清算更多的清偿。
On the other hand, realization of creditors' rights can be built on the revival of the enterprise in debt. To be more specific, reorganization measures can help preserve the enterprise's value.
另一方面，则将债权人权利的实现建立在债务人企业复兴的基础上，全面采取重整措施，力图保留企业的营运价值，以企业继续经营所得偿还债务，最终使债权人得到较破产清算更多的清偿。
On the other hand, realization of creditors' rights can be built on the revival of the enterprise in debt. To be more specific, reorganization measures can help preserve the enterprise's value.
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