DIP融资对应的英文表达为DIP Financing，全称是Debtor-in-Possession Financing。DIP融资是美国企业在财务困境时期的一种特殊的融资方式，国内并无对应的融资方式，答主并未找到对应的官方中文表达。以下英文释义供题主参考。

可以先看一下debtor in possession的释义：A debtor in possession (DIP) is a person or corporation that has filed for Chapter 11 bankruptcy protection but still holds property to which creditors have a legal claim under a lien or other security interest. A DIP may continue to do business using those assets. However, it is required to seek court approval for any actions that fall outside the scope of regular business activities. The DIP must also keep precise financial records, insure any property, and file appropriate tax returns.

再来看debtor-in-possession financing: Debtor-in-possession (DIP) financing is a special kind of financing meant for companies that are in bankruptcy. Only companies that have filed for bankruptcy protection under Chapter 11 are allowed to access DIP financing, which usually happens at the start of a filing. DIP financing is used to facilitate the reorganization of a debtor-in-possession (the status of a company that has filed for bankruptcy) by allowing it to raise capital to fund its operations as its bankruptcy case runs its course. DIP financing is unique from other financing methods in that it usually has priority over existing debt, equity, and other claims.

另答主从DIP融资相关论文中了解到，美国DIP融资主要是指债务人从外部获得的独立于债务人财产之外的资金金融模式，但是陷入困境的债务人企业若要获得推进其顺利重整的外部融资实则不易。

重整融资是公司重整的关键环节，美国重整程序中的融资通常由DIP发起，该融资模式被称为DIP融资。DIP融资是美国破产重整程序中较具特色的制度之一，美国不少陷入困境的大公司赖于DIP融资而获得重整成功。

我国破产法引入了重整债务人自行管理制度也即DIP制度，但只是简略的原则性规定，DIP融资在国内尚属空白，有待破产立法进一步完善。