破产重整制度中的一个核心问题是负债企业提起重整以后，其经营管理权应该由哪一方来控制。
A key problem of the reorganization law is which party may control the indebted enterprise after the petition of the reorganization proceeding .
理财的核心是资产和负债相匹配的过程。
The core of financial management is the process in which the assets match the liabilities .
核心负债