摘要： 随着我国证券市场的发展,上市公司规模逐渐扩大,对我国国民经济发展起着举足轻重的作用,同时很大程度上影响社会的安定。然而部分上市公司资产负债率高、债务结构不合理、效益低、偿债能力差、过度负债等问题,已成为制约我国上市公司发展的一个极为关键的因素。所以,解决上市公司的过度负债问题成为我国证券市场健康发展的关键。债务重组便是一个有效的解决途径。
在我国，大股东占用资金在上市公司中是普遍现象，是上市制度安排和公司治理中存在问题的集中体现。该现象充分反映了上市公司治理中存在的弊端，影响了上市公司的业绩和资本市场的健康发展。为了解决资金占用问题和上市集团的过度负债问题，债务重组便成了一个有效的解决途径。债务重组的目的是：缓解债务人暂时的财务困难，避免债权人的更大损失；使债务人生产经营步入良性循环；债权人盘活资产；债权人最大限度收回债权等。36232
毕业论文关键词： 上市公司；债务重组；偿债能力；过度负债；三九药业
Research on the problem of the debt restructuring of listing Corporation
Abstract：With the development of securities market in our country, the listed company scale expands gradually, the national economic development plays an important role in our country, at the same time, to a large extent influence the stability of the society. But part of the asset-liability ratio of listed companies is high, the unreasonable debt structure, low efficiency, poor solvent, such as excessive debt problems, has become China's a very key factor in the development of the listed company. So, to solve
the problem of excessive debt of listed companies become the key to the healthy development of the securities market in our country. Debt restructuring is an effective solution.
In our country, big shareholders occupy the fund is a common phenomenon in the listed company, is the institutional arrangement and existed problems in the corporate governance of listed. The phenomenon of fully reflects the drawbacks existing in the governance of listed companies, affected the performance of listed companies and the healthy development of capital market. In order to solve the problem of capital takes up and listed group problem of excessive debt, debt restructuring has become an effective solution. Is the purpose of debt restructuring: temporarily alleviate the debtor's financial difficulties, avoid bigger losses on creditors; Make the debtor production management into a virtuous cycle; Creditors to revitalize the assets; Utmost to recover its claim, etc.
KeyWords：The listed company；Debt restructuring；Debt paying ability；Excessive debt；San-jiu pharmaceutical co.
目 录
一、债务重组的定义及内容1
（一）债务重组1
（二）新旧债务重组准则对比与区别1
二、债务重组的处理方式 2
（一）以现金清偿债务2
（二）以非现金资产清偿某项债务2
1、以库存材料、商品产品抵偿债务2
2、以固定资产抵偿债务3
3、以股票、债券等金融资产抵偿债务3
（三）债务转为资本3
（四）三种方式组合4
1、以现金、非现金资产组合清偿某项债务4
2、以现金、将债务转为资本组合清偿债务4
3、以非现金资产、将债务转为资本清偿债务4
4、以现金、资产、将债务转为资本清偿债务4
5、以资产、将债务转为资本等清偿某项债务4
三、上市公司的债务重组案例分析5
（一）案例简介5 上市公司债务重组问题研究:http://www.751com.cn/kuaiji/lunwen_34579.html