上市公司债务重组问题探究——以交大昂立为例摘要在市场经济高速发展的时代，我国上市公司的数量不断增加，上市公司之间的竞争越发激烈。

一些企业由于各种不确定因素导致出现财务困难，以致要进行债务重组。

和国外相比，我国债务重组起步较晚，发展并不完善，仍有较大的进步空间。

因此，文章对我国上市公司债务重组问题进行讨论。

文章以交大昂立为例进行分析，共分为六部分。

第一部分内容是对研究的选题等相关内容进行概述，并系统论述了现阶段债务重组的研究状况和研究思路与结构；其次，介绍债务重组的相关理论；再次，以交大昂立为例，分析我国上市公司债务重组的现状；然后，分析出现这些问题的原因，如公司管理层对债务重组的认识不足，公司治理结构不够完善，公司经营管理水平不高，债务重组准则有待完善，政府和专业监管不力等；最后，在此基础上提出相关建议，如加强公司管理层对债务重组的认识，优化公司治理结构，提高公司经营管理水平，完善债务重组准则，加强政府和专业监管力度。

关键词：上市公司；债务重组；盈余管理；交大昂立AbstractIn the era of rapid development of market economy，the number of listed companies in China keeps increasing，and the competition between listed companies becomes more and more intense. Some enterprises are facing financial difficulties due to various uncertainties，resulting in debt restructuring. Compared with foreign countries，China's debt restructuring started late，and the development is not perfect，there is still greater room for progress. Therefore，this paper discusses the debt restructuring of China's listed companies.The article is divided into six parts by the analysis of onlyli of jiaotong university. Firstly，it introduces the background and significance of the topic，the current situation of debt restructuring at home and abroad，and the research ideas and structure of the paper. Secondly，it introduces related theories of debt restructuring. Thirdly，this paper analyzes the present situation of debt restructuring of China's listed companies by taking the only position of jiaotong university as an example. Then，the reasons for these problems are analyzed，such as the insufficient understanding of the company's management on debt restructuring，the imperfect corporate governance structure，the low level of operation and management of the company，the imperfect debt restructuring guidelines，and the ineffective supervision of the government and the professional. Finally，relevant Suggestions are put forward on this basis，such as strengthening the understanding of corporate management on debt restructuring，optimizing corporate governance structure，improving corporate operation and management level，improving debt restructuring guidelines，and strengthening government and professional supervision.Key words: Listed companies，Debt restructuring，Earnings management，Jiaotong university only目录第1章引言................................................................................................................ I II1.1研究背景与意义............................................................................................ I II1.2国内外研究现状............................................................................................ I II1.2.1国外研究现状..................................................................................... I II1.2.2国内研究现状..................................................................................... I II1.3上市公司的债务重组状况分析.................................................................... I II 第2章交大昂立债务重组现状................................................................................ I II2.1公司简介........................................................................................................ I II2.2上市公司债务重组存在的问题.................................................................... I II2.2.1公司财务困难的界定模糊................................................................. I II2.2.2债务重组信息披露不充分................................................................. I II2.2.3利用债务重组进行盈余管理............................................................. I II 第3章交大昂立债务重组存在问题的原因分析.................................................... I II3.1企业内部原因................................................................................................ I II3.1.1公司管理层对债务重组认识不足..................................................... I II3.1.2公司治理结构不够完善..................................................................... I II3.1.3公司经营管理水平不高..................................................................... I II3.2 外部原因....................................................................................................... I II3.2.1债务重组准则有待完善..................................................................... I II3.2.2政府监管不力..................................................................................... I II3.2.3专业监管不到位................................................................................. I II 第4章完善我国上市公司债务重组的相关建议.................................................... I II4.1 针对内部原因对策....................................................................................... I II4.1.1加强公司管理层对债务重组的认识................................................. I II4.1.2优化公司治理结构............................................................................. I II4.1.3提高公司经营管理水平..................................................................... I II4.2 针对外部原因对策....................................................................................... I II4.2.1完善债务重组准则............................................................................. I V4.2.2加强政府监管力度............................................................................. I V4.2.3加强专业监管力度............................................................................. I V 5结语........................................................................................................................... I V。