破产重整是指经由利害关系人的申请，在法院的主持和利害关系人的参与下，对具有重整原因和重整能力的债务人进行生产经营上的整顿和债权债务关系上的清理，以使其摆脱财务困境，重获经营能力的破产预防制度。

 新破产法规定的重整制度的特点

①重整制度采取社会本位的立场。在重组中往往只考虑重组双方的利益，尤其是重组公司的利益最大化;不同的是，重整制度的实施考虑到公司、债权人、股东、职工等社会整体利益的最大化，以社会为本位。

②公司重整起因仅限于有破产原因出现，侵害到债权人利益。

③重整参与人更为广泛。重整提起人不仅包括公司董事，还包括债权人，公司的股东(比如占股权10% 的股东) ，而且他们作为利害关系人均有权参与表决。

④重整措施更为多样。具体涉及债权人、债务人之间的妥协、让步，公司的转让、合井、分立，追加技资、特殊的债权处置等。与重组相比较，重整的最大特色在于导人了司法程序，确立了法院在重整中的主导地位。

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