重整制度与债权人利益是相互冲突又相互统一的,在复杂的利益格局中,调和重整制度的立法目的和债权人的利益尤为关键。本文首先分析各利害关系人的价值追求,进而阐述债权人在重整中可能面临的风险,最后探究如何平衡二者的对立统一关系,以期从理论层面促进重整制度的完善。 The system of reorganization and the interests of creditors are in conflict and mutual unification. In the complex interest pattern, the legislative purpose of reconciliation and reorganization and the interests of creditors are particularly crucial. This paper first analyzes the value pursuit of all stakeholders, and then elaborates the possible risks that creditors may face in the process of restructuring. Finally, it explores how to balance the unity of opposites between the two parties so as to promote the improvement of the system of reorganization theoretically.