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随着我国对外开放程度的加大,上市公司的规模逐渐扩大,对我国的经济发展起到了良好的促进作用,也影响着社会的安定。然而部分上市公司资产负债率高、债务结构不合理等,已成为制约我国上市公司发展的一个重要因素。债务重组便是解决过度负债问题的一个有效途径。本文选择ZHZF为研究对象,通过对该公司基本情况,债务形成原因,债务重组方式进行分析研究,给其他上市公司特别是债务压力沉重的上市公司以启示。
With the opening up of our country to the outside world, the scale of listed companies has gradually expanded, which has played a good role in promoting the economic development of our country and has also affected the social stability. However, some listed companies have high debt-to-asset ratio and unreasonable debt structure, which has become an important factor that restricts the development of China’s listed companies. Debt restructuring is an effective way to solve the problem of over-indebtedness. This article chooses ZHZF as the research object, through the analysis of the basic situation of the company, the reason of debt formation and debt restructuring, and enlightenment to other listed companies, especially the listed companies with heavy debt pressure.