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AbstractIntheeraofrapiddevelopmentofmarketeconomy,thenumberoflistedcompaniesinChinakeepsincreasing,andthecompetitionbetweenlistedcompaniesbecomesmoreandmoreintense.Someenterprisesarefacingfinancialdifficultiesduetovariousuncertainties,resultingindebtrestructuring.Comparedwithforeigncountries,China'sdebtrestructuringstartedlate,andthedevelopmentisnotperfect,thereisstillgreaterroomforprogress.Therefore,thispaperdiscussesthedebtrestructuringofChina'slistedcompanies.Thearticleisdividedintosixpartsbytheanalysisofonlyliofjiaotonguniversity.Firstly,itintroducesthebackgroundandsignificanceofthetopic,thecurrentsituationofdebtrestructuringathomeandabroad,andtheresearchideasandstructureofthepaper.Secondly,itintroducesrelatedtheoriesofdebtrestructuring.Thirdly,thispaperanalyzesthepresentsituationofdebtrestructuringofChina'slistedcompaniesbytakingtheonlypositionofjiaotonguniversityasanexample.Then,thereasonsfortheseproblemsareanalyzed,suchastheinsufficientunderstandingofthecompany'smanagementondebtrestructuring,theimperfectcorporategovernancestructure,thelowlevelofoperationandmanagementofthecompany,theimperfectdebtrestructuringguidelines,andtheineffectivesupervisionofthegovernmentandtheprofessional.Finally,relevantSuggestionsareputforwardonthisbasis,suchasstrengtheningtheunderstandingofcorporatemanagementondebtrestructuring,optimizingcorporategovernancestructure,improvingcorporateoperationandmanagementlevel,improvingdebtrestructuringguidelines,andstrengtheninggovernmentandprofessionalsupervision.【Keywords】Listedcompanies；Debtrestructuring；Earningsmanagement；Jiaotonguniversityonly目录1引言1.1研究背景与意义................................................（1）1.2国内外研究现状..............................................（1）1.3研究思路与结构..............................................（2）2债务重组的相关理论2.1债务重组的含义................................................（4）2.2债务重组的方式..............................................（4）2.3债务重组的目的..............................................（5）3交大昂立债务重组现状3.1公司简介....................................................（6）3.2上市公司债务重组存在的问题....................................（9）4交大昂立债务重组存在问题的原因分析4.1内部原因.....................................................（11）4.2外部原因.....................................................（12）5完善我国上市公司债务重组的相关建议5.1针对内部原因的建议..........................................（14）5.2针对外部原因的建议...........................
