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上市公司債務重組問題研究

時間:2019-06-14 20:20來源:畢業論文
部分上市公司資產負債率高、債務結構不合理、效益低、償債能力差、過度負債等問題,已成為制約我國上市公司發展的一個極為關鍵的因素。所以,解決上市公司的過度負債問題成為我國

摘要:    隨著我國證券市場的發展,上市公司規模逐漸擴大,對我國國民經濟發展起著舉足輕重的作用,同時很大程度上影響社會的安定。然而部分上市公司資產負債率高、債務結構不合理、效益低、償債能力差、過度負債等問題,已成為制約我國上市公司發展的一個極為關鍵的因素。所以,解決上市公司的過度負債問題成為我國證券市場健康發展的關鍵。債務重組便是一個有效的解決途徑。
    在我國,大股東占用資金在上市公司中是普遍現象,是上市制度安排和公司治理中存在問題的集中體現。該現象充分反映了上市公司治理中存在的弊端,影響了上市公司的業績和資本市場的健康發展。為了解決資金占用問題和上市集團的過度負債問題,債務重組便成了一個有效的解決途徑。債務重組的目的是:緩解債務人暫時的財務困難,避免債權人的更大損失;使債務人生產經營步入良性循環;債權人盤活資產;債權人最大限度收回債權等。36232
畢業論文關鍵詞: 上市公司;債務重組;償債能力;過度負債;三九藥業
Research on the problem of the debt restructuring of listing Corporation
Abstract:With the development of securities market in our country, the listed company scale expands gradually, the national economic development plays an important role in our country, at the same time, to a large extent influence the stability of the society. But part of the asset-liability ratio of listed companies is high, the unreasonable debt structure, low efficiency, poor solvent, such as excessive debt problems, has become China's a very key factor in the development of the listed company. So, to solve 
the problem of excessive debt of listed companies become the key to the healthy development of the securities market in our country. Debt restructuring is an effective solution.

源¥自%六:維;論-文'網=www.aftnzs.live


In our country, big shareholders occupy the fund is a common phenomenon in the listed company, is the institutional arrangement and existed problems in the corporate governance of listed. The phenomenon of fully reflects the drawbacks existing in the governance of listed companies, affected the performance of listed companies and the healthy development of capital market. In order to solve the problem of capital takes up and listed group problem of excessive debt, debt restructuring has become an effective solution. Is the purpose of debt restructuring: temporarily alleviate the debtor's financial difficulties, avoid bigger losses on creditors; Make the debtor production management into a virtuous cycle; Creditors to revitalize the assets; Utmost to recover its claim, etc.
KeyWords:The listed company;Debt restructuring;Debt paying ability;Excessive debt;San-jiu pharmaceutical co.
目  錄
一、債務重組的定義及內容1
  (一)債務重組1
  (二)新舊債務重組準則對比與區別1    
    二、債務重組的處理方式 2   
  (一)以現金清償債務2
  (二)以非現金資產清償某項債務2
      1、以庫存材料、商品產品抵償債務2
  2、以固定資產抵償債務3
  3、以股票、債券等金融資產抵償債務3
  (三)債務轉為資本3
  (四)三種方式組合4
  1、以現金、非現金資產組合清償某項債務4
  2、以現金、將債務轉為資本組合清償債務4
  3、以非現金資產、將債務轉為資本清償債務4
  4、以現金、資產、將債務轉為資本清償債務4
  5、以資產、將債務轉為資本等清償某項債務4

源¥自%六:維;論-文'網=www.aftnzs.live


三、上市公司的債務重組案例分析5
      (一)案例簡介5 上市公司債務重組問題研究:http://www.aftnzs.live/kuaiji/20190614/34579.html
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