摘要
弱肉强食的市场丛林,总有企业陷于困境。当到期债务无法清偿,重整还是清算,就是上市公司不得不面对的生死题。破产重整如同心脏复苏手术,艰难、复杂、漫长,任何一个细节的疏漏,甚至只是欠缺一点运气,都可能前功尽弃。而无论对重组方还是被重组方而言,CFO都是这场手术的关键人物。困境,并非绝境;转角,可见光明。
Bankruptcy reorganization can be seen as cardiac resuscitation.It is hard,complicated and timeconsuming.Oversight of any detail,or even the lack of luck,will lead to a failure.However,for both sides of the reorganization process,CFOs will become the central character of this operation.
