1上市公司债务重组信息披露问题的研究摘 要近年来随着我国经济的不断发展，上市公司的发展也逐步受到了人们的关注改革开放的逐渐深入也让我们对上市公司的管理也逐渐放开，很多上市公司都没有适应市场的需要调整公司管理方案，导致经营不善，面临着债务重组的问题。上市公司的债务重组是为了解决公司债务问题，减轻财务负担和改善经营状况，但是目前债务重组却成了一些上市公司假报业绩、虚增利润的手段，这一现在在我国现在的上市公司债务重组中并不占少数。在这一背景下，本文首先通过对目前我国上市公司债务重组的信息披露现状进行分析，并发现上市公司债务重组的信息披露方面的问题，最后，根据目前信息披露存在的问题相关对策和建议，以期能够对解决上市公司债务重组信息披露方面问题的解决有一些实质性的作用，并推动我国上市公司的发展。关键词：上市公司 债务重组 信息披露2AbstractWith the continuous development of our country's economy in recent years, the development of listed companies also gradually by the attention of people. Of reform and opening up gradually in-depth also let us is gradually relaxing on the management of listed companies, many listed companies are not adapt to the market need to adjust the company's management, lead to mismanagement, faced with the problems of debt restructuring. The debt restructuring of listed companies is to solve the problem of corporate debt, reduce the financial burden and improve the operating performance, but the current debt restructuring have become some of the listed company false means of reported earnings, inflated profits, this is now in the debt restructuring of listed companies in our country is not in the minority. In this background, this paper based on the current information disclosure status quo of debt restructuring of listed companies in our country is analyzed, and found that the debt restructuring of listed company information disclosure problems, finally, according to the current probl...
