*ST Landscape Company Debt Restructuring Case Study

Under the circumstances of rapid development of market economy,listed companies led the rapid development of market economy in our country.Our country enterprise often used to solve the enterprise debt restructuring of debt disputes,some companies use debt restructuring to achieve the profit to gain new momentum,also some enterprise debt restructuring is used to collect the debt restructuring gains,by earnings management.Debt restructuring gradually become listed companies to improve enterprise operating conditions of a commonly used method.With the revision of the debt restructuring accounting standard,the social from all walks of life generally strengthen the listed companies in our country,especially in poor operating performance of ST class status and characteristics of debt restructuring of listed companies and the implementation of the restructuring of problem such as the impact of the listed company’s attention.In this paper,through case analysis method.On this basis,in this paper,the accounting standards,regulatory agencies,relevant Suggestions were put forward for the external medium and small investors of listed companies,to improve our country’s accounting standards and policies and regulations,and provide support.This article mainly divides into four parts,the first part is introduction,mainly meaning,amethods and innovations of this article;The second part mainly introduces the debt restructuring of the relevant theoretical knowledge and the meaning of the ST restructuring,motivation,methods,accounting processing method and the content of the accounting information disclosure,provide theory support for the below;Third part on the basis of theory is introduced to shanxi and landscape culture communication co.,LTD as a case specific analysis of the ST class is how to use debt restructuring of listed company profitability,avoid delisting,and in the perspective of financial effect and optimize the allocation of resources,comparative analysis of the financial indicators analysis,from the debt paying ability index,profitability index,growth ability index,operating assets for index,etc.,can intuitively reaction after restructuring the company’s debt paying ability,profit ability,growth ability,capital operation ability,and so on and so forth are improved;In the last part of the article puts forward the policy Suggestions.