【毕 论】 【业 文】
( 届)
上市公司债务重组对经营业绩的影响研究
所在学院 专业班级 学生姓名 指导教师 完成日期 会计学
- 1 -
摘 要
本论文是关于上市公司债务重组对经营业绩的影响研究。2006年发布的《企业会计准则》，出于国际趋同的考虑，突出资产负债观，淡化损益表观，将制定目标定位于国际通行的真实、公允地反映资产价值，不再以防止利润造假为首要制订目标，不刻意规避确认利得。将债务重组收益确认为当期损益，当获得了部分或是全部债务的豁免，其收益将计入营业外收入，反映到利润表中。 公司通过债务重组，可以改善资产负债结构，提高资产质量，提升公司业绩，化解市场风险，优化资本配置。债务重组在化解债务风险、调整产权结构、优化资本结构、重新整合经济资源、推动企业在法制化的轨道上持续不断发展，发挥着重要的作用。企业债务重组是一项政策性很强的工作，在市场经济尚不完善的今天，保证债务重组当中债权人、债务人各方的合法权益是国家宏观经济管理不能掉以轻心的事情。针对我国上市公司的具体情况，提出了相应的改善债务重组对上市公司治理效应的政策建议，如健全我国上市公司的退市标准、完善我国上市公司的治理结构、建立有效的破产机制，以及完善上市公司的偿债机制等等，同时上市公司应该保持合理的债务融资水平，强化自身内部治理结构。
关键词：上市公司； 债务重组 ；经营业绩
I
Abstract
This paper is about the listed company for a debt restructuring the influence of operating performance．Issued by the enterprise accounting standard，Out of the consideration，international convergence．Prominent assets，liabilities，profits and losses，the apparent dilution views，will develop international popular real goal orientation，fair to reflect assets value，No longer to prevent profits for the first，setting goals faked does not aim to circumvent confirm gains．Will debt restructuring for the current profits and losses，and earnings acknowledgement，When obtain some or all debt exemptions．Its profit will be included in the non-operating income, reflected in the income statement．
The company through debt restructuring, can improve asset liability structure,
enhancing the asset quality，enhance company performance，dissolve the market risk，optimize capital allocation．Debt restructuring in tackling debt risk，adjust property right structure，optimizing the capital structure, reintegrating the economic resources，promote enterprise in legalization track constantly develops，played an important role，Enterprise debt restructuring is a policy-oriented task，in market economy still is not perfected today，guarantee of a debt restructuring of creditors，the lawful rights and interests of the parties to the debtor is a national macroeconomic management cannot take lightly things．According to the specific circumstances of the listed companies in China．and puts forward the corresponding improvement for a debt restructuring governance of listed company policy Suggestions，such as effect of China's listed companies sound to withdraw from the market standard and perfect our country's corporate governance structure of a company，establishing an effective mechanism of the bankruptcy, and improve and perfect the listed companies，and debt mechanism etc listed company should keep reasonable debt financing level，strengthen their own internal governance structure． Keywords：The listed company；Debt restructuring；Operating performance
II
上市公司债务重组对经营业绩的影响研究【毕业作品】
