债务重组能够提高公司的绩效吗?——以*ST西北轴承为例

Can Debt Restructuring Improve the Corporations' Performance?

我国的改革开放促进了经济的增长,上市公司的规模逐渐扩大,这对我国经济的进一步发展起到了良好的促进作用。然而,由于部分上市公司的资产负债率过高、债务结构不合理等问题的存在,使得我国上市公司的发展受到阻碍。通过对*ST西北轴承债务重组之后实现摘星脱帽和提高了公司绩效的分析,得出债务重组是解决过度负债问题的有效途径的结论,这对其他过度负债的债务企业具有借鉴和启发意义。

With the development of Chinese economic reform, the listed corporations＇ scales are gradually enlarged that improves Chinese economic furtherly. However, because of excessive asset - liability ratio and unreasonable construction of debt in some listed corporations,the listed corporations＇development have been obstructed. This essay means to analyze the ＊ STXIBEI BEARING CO. ,LTD,it has taken off the star and pick a hat and has improved it＇s performance by the way of restructuring improve. We will come to the conduction ：restructuring improve is an effective approach of solve the problem of over - burdened debts, and this conduction can conduct other over- debt corporations to resolve debt difficulties.