Case Study Of Bankruptcy And Reorganization Of H Company

The representative of bankruptcy and reorganization is to give full play to the audit experience of auditors and the legal experience of lawyers for the enterprises that have reached the bankruptcy conditions and are about to go into bankruptcy and liquidation and have the opportunity of resurrection,and to adjust the interest relationship compulsively,so as to realize the reorganization of operation and debt.Its basic goal is to avoid bankruptcy and liquidation.At present,the bankruptcy reorganization system has become the most effective and widely used method to save the enterprises on the verge of bankruptcy.Since the enterprise bankruptcy law of the people's Republic of China introduced and used the bankruptcy reorganization system for the first time,even though some achievements have been made in the aspect of enterprise bankruptcy reorganization,there are many uncertain factors in the actual development process,which means that simple bankruptcy liquidation can not only solve the interest demands of relevant stakeholders,but also cause bad effects on the enterprise itself and society Impact.Therefore,strengthening the research on the enterprise bankruptcy reorganization has certain reference significance for the mode selection and scheme design of the small and medium-sized enterprise reorganization,for the administrator and the supervisor of the reorganization procedure,for the scientificity of the value evaluation and for the investors' understanding of the bankruptcy reorganization.This paper takes case analysis as the center,combined with literature search and quantitative analysis,in-depth study and analysis of H company's restructuring case.First of all,the economic environment of H company is studied,and the research contents and methods are discussed,which provides a relatively rich theoretical basis for the later research.Secondly,it studies the related concepts of bankruptcy reorganization,bankruptcy liquidation and bankruptcy reorganization mode,as well as the theoretical research of benefit and common theory,operation value theory and social policy theory.Finally,based on the overall value and financial data of H company before and after the bankruptcy reorganization,the plan and effect of the reorganization plan are comprehensively evaluated.Through the research,the Enlightenment of this paper is: bankruptcy reorganization effectively guarantees the interests of creditors;choose a reasonable reorganization mode to improve the success rate of reorganization;the impact of mutual insurance on enterprise bankruptcy is particularly prominent.The main conclusions of this paper are as follows: in the process of actively carrying out bankruptcy reorganization,in addition to meeting the corresponding requirements of the reorganized enterprise,it also needs the joint efforts of the reorganized enterprise and each subject to play the role and value of the coordination mechanism between the government and the court,protect the legitimate rights and interests of employees from infringement,and continuously strengthen the innovation and communication of asset disposal methods Through the market-oriented way to promote the development of enterprises,mining and using comprehensive model.