1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。首先，介绍文章的选题背景和意义，国内外债务重组的研究现状和文章的研究思路与结构；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21AbstractIn 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 com...
