The purpose of the article is to present the latest research regarding the usefulness of restructuring proceedings in Poland, which enterprises threatened with insolvency or already insolvent may use to avoid bankruptcy. Changes in the legal system in Poland in 2015 were ground-breaking, as not only the bankruptcy law was amended, but also the legal system was enriched with a new Restructuring Law (in force from 2016). The contribution of this article is threefold. First, the specifics of the four types of restructuring proceedings and the main actions to be carried out during the proceedings are discussed. Second, an analysis of the phenomenon of enterprise restructuring in Poland has been conducted on the basis of statistical data published by the Ministry of Justice. Third, the effects of 533 restructuring proceedings opened against capital companies in the period 2016–2018 have been assessed. The results achieved have allowed for the formulation of initial conclusions on the usefulness of the legal debt restructuring framework in Poland for business entities experiencing temporary financial difficulties.

中文翻译：

---

波兰的法律重组框架：它是否有助于负债企业避免破产？

本文的目的是介绍有关波兰重组程序有用性的最新研究，面临破产威胁或已经破产的企业可以使用这些程序来避免破产。2015 年波兰的法律体系发生了开创性的变化，不仅对破产法进行了修订，而且还通过新的重组法（自 2016 年生效）丰富了法律体系。这篇文章的贡献是三方面的。首先，讨论了四种重组程序的具体情况以及在程序中将要采取的主要行动。其次，根据司法部公布的统计数据，对波兰企业重组现象进行了分析。第三，评估了 2016-2018 年期间针对资本公司启动的 533 起重组程序的影响。取得的成果使我们能够就波兰法律债务重组框架对暂时遇到财务困难的商业实体的有用性得出初步结论。