现行债务重组准则对扭亏公司业绩影响的分析——基于2007～2010年年报数据

Analyses About Debt Restructuring Standard of Impact on Turnaround Companies' Performance

文章首先从理论上分析现行债务重组准则对上市公司业绩的影响,其次,探索了上市公司进行债务重组的动机,再次,以沪市扭亏公司为样本,通过对扭亏样本公司2008～2010年年报的分析,发现扭亏公司在以后年度业绩并未实现持续性地改善,说明债务重组并不能持续改善上市公司的业绩。

Firstly,this paper theoretically analyses the impact on the performance of listed companies by the current debt restructuring standard,secondly,it explores the listed companies＇ motivation by debt restructuring,thirdly,based on turnaround companies＇ 2008-2010 annual reports of Shanghai security market,we find the performance of turnaround companies in the following years has not been continuously improved by studying its operating conditions in 2010.We can come to a conclusion that the performance of listed companies could not continue to be improved by debt restructuring.