| In recent years, China's rapid economic development, the company's listing policy also began to relax, not only makes the number of listing Corporation in China is growing, and the size of the listing Corporation is also growing. This situation has played a good role in promoting the development of the local economy and solving the problem of employment. It is exactly because of the situation of listed companies of the larger scale, more and more employees, market share wide, once listed companies operating difficult financial crisis, to the local economy and employment will brings the serious influence, even will seriously endanger social stability. Listed companies in financial difficulty main reason is the unreasonable structure of assets and liabilities, corporate governance is not perfect, at present these factors not only more serious affected the listed companies in China's development, and even affect the stock market stable and orderly development. And debt restructuring is an effective way to solve the excessive liabilities of enterprises.This paper is divided into five chapters. At first, it explains the research background, purpose and significance of the study. Secondly, it expounds the related theories and rules of debt restructuring, and summarizes the situation of the use of debt restructuring in our country. Again, Analysis of the debt restructuring process of Dongsheng Technology Company, and analyzed through debt restructuring, the profitability of Dongsheng Technology and operating ability, debt paying ability, growth ability and so on various financial indicators of the impact. Draw the Dongsheng Technology debt reorganization transferred loss surplus conclusion, according to the conclusion, it is concluded that the profits from the role and the enlightenment to other listed companies. Finally, the existence of the debt restructuring process in the problem of listing Corporation to do a unified summary of these issues and put forward some suggestions. |
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