破产重整程序下担保债权的处理规则

担保债权人的利益追求，使其可能难以接受债务人企业进入破产重整程序的结果。为了保障重整目标的实现，我国立法应尽快完善，明确限制其担保权行使的具体范围，同时设定相应的补救条款，使其利益免受不公平的损失。如果债务人重整失败，进入清算程序，则重整中因正常经营所产生的债务应被认定为共益债务，享有优先清偿的地位，以保障破产重整顺利进行，实现社会效益的最大化。

Disposing Rules of Secured Claims in the Procedure of Reorganization

In view of their own interests, the secured creditors may not accept the debtor but goes into the procedure of reorganization. In order to achieve the goal of reorganization, China's legislation should be perfected quickly to limit the scope of exercising of security right. At the same time, relief clauses are necessary to avoid unfair losses of secured creditors. If the reorganization fails to pass, the debt from normal operation should be taken as common benefits debt and get the priority of payment, which is used to achieve the goal of making sure the reorganization and maximizing the social benefits that can be carried out smoothly.