会计学专业 我国上市公司债务重组案例分析及其启示

我国上市公司债务重组案例分析及其启示【摘要】我国实行开放的市场经济体制以来，我国的市场经济逐步得到长足发展，在这种良好的经济环境中，上市公司自然如雨后春笋般势不可挡的涌现。因此，我们也不可避免的谈及：在市场竞争激烈的今天，特别是在中国的经济发展进入新常态的这个可能长期存在的历史时期，上市公司的相互竞争将会尤为激烈。那么上市公司在这种激化的竞争环境中，为了吸引投资者的目光，为了拓展自己的融资，必然会采取一系列的手段。此前具有特色的上市公司特别处理制度，让那些公司股票可能被加上 ST 的被特别处理的上市公司为了避免退市，进行盈余管理的可能性加大。【关键字】盈余管理；债务重组；北方华锦工业股份有限公司；监管机制Analysis of the case of debt restructuring of Listed Companies in China and Its EnlightenmentAbstract: since the implementation of the open market economic system in China, China's market economy has been developing rapidly. In such a favorable economic environment, the listed companies have sprung up like bamboo shoots after a spring rain. Therefore, we will inevitably talk about that: in today's fierce market competition, especially in the long history of China's economic development into the new normal, the competition between the listed companies will be fierce. In order to attract investors' eyes and expand their financing, a listed company will take a series of measures in this intensifying competition environment. The special handling system of the listed companies with special characteristics can make those companies' stock likely to be added to ST's specially processed listed companies, so as to avoid delisting, the possibility of earnings management will increase. Keyword:earnings management; debt restructuring; North China brocade industrial Limited by Share Ltd; regulatory mechanism目录一、绪论..........................................................................................................