债务重组对ST上市公司影响的研究——以ST西北轴承为例

Research on the Impact of Debt Restructuring on ST Listed Companies——Take ST Northwest Bearing as an Example

目前,通过许多上市公司的年报可以看出,实行债务重组的公司在重组年份利润大幅度增加,经营业绩迅猛上升。因此,我国ST类上市公司越发喜欢通过债务重组方式实现“摘帽脱星”,短期利润剧增似乎已经成为重组一派的标签。但是这种重组是否真正有利于公司的长远发展,能否给公司带来持续性的盈利,还需进一步考察。

At present,through the annual reports of many listed companies,it can be seen that the profits of companies undergoing debt restructuring have greatly increased in the year of restructuring and their operating performance has risen rapidly.Therefore,China's ST listed companies are more and more fond of realizing“removing their hats and taking off the stars”through debt restructuring,and the sharp increase in short-term profits seems to have become the label of restructuring.But whether this reorganization is really conducive to the company's long-term development and whether it can bring sustainable profit to the company requires further investigation.