债务重组对上市公司的影响——以山东金泰为例

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英文篇名：The Impact of Debt Restructuring on Listed Companies——Take Shandong Jintai for Example 作者：杜美玲 ; 黄勇 英文作者：DU Mei-ling;HUANG Yong;School of Business, Northwest Normal University; 关键词：债务重组 ; 上市公司 ; 建议 英文关键词：debt restructuring;;the listed company;;proposal 中文刊名：DTZJ 英文刊名：Journal of Shanxi Datong University(Social Science Edition) 机构：西北师范大学商学院; 出版日期：2019-02-18 出版单位：山西大同大学学报(社会科学版) 年：2019 期：v.33;No.141 语种：中文; 页：DTZJ201901025 页数：4 CN：01 ISSN：14-1345/C 分类号：103-106

摘要

上市公司在激烈的市场竞争中,受多种因素影响,背负高额债务成为普遍问题,为了避免高额债务对公司造成不利影响,一系列经济行为被采用,债务重组由于其采用的便利性成为首选方式。本文依据现行债务重组准则,以山东金泰为例,基于公司债务重组前后的财务数据,对重组前后偿债能力和盈利能力的分析,发现公司在债务重组过程中出现利润操纵、粉饰报表和规避退市等问题,在此基础上,建议完善相关准则并制定参考性规章制度进行规范,以达到改善公司债务重组的效果。
        In the fierce market competition, the listed companies are affected by many factors, so it is a common problem to bear high debts. In order to avoid the adverse effects of high debts on the companies, a series of economic behaviors have been adopted.Debt restructuring has become the preferred approach because of its convenience. Based on the current debt restructuring criteria,taking Shandong Jintai as an example, this paper analyzes the solvency and profitability with the financial data before and after debt restructuring. In the debt restructuring process, there are several problems: profit manipulation, whitewash reports and avoid delisting,etc. On this basis, it is suggested to perfect the relevant standards and formulate reference rules and regulations to improve the corporate debt restructuring.

引文

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