新准则下债务重组对盈余管理的影响——基于上市ST公司的分析

Influences of Debt Restructuring on Surplus Management under the New Accounting Standards——Based on an Analysis of ST Companies Listed in Stock Market

文中介绍了新会计准则下债务重组的变化。通过新旧会计准则的对比,分析债权债务人损益的变化,以及债务重组对企业盈余管理和利润调节的影响。并以上市ST公司为例,证明了新会计准则下,债务重组所带来的"虚假繁荣"对上市公司进行盈余管理和扭亏为盈具有重要影响。

The paper introduces the changes in debt restructuring under the new accounting standards. By the comparison of the old and new accounting standards, it analyzes the changes in the creditor＇s and debtor＇s profit and loss, as well as the influence that the debt restructuring brings to the enterprises＇ surplus management and profit adjustment. Taking the ST companies listed in the stock market as examples, the paper proves that the fake boom resulting from debt restructuring, has a very important influence on the enterprises＇ surplus management and helps them to turn loss into profit.