新会计准则下我国上市公司债务重组动因研究——基于A股上市公司2007年数据
신회계준칙하아국상시공사채무중조동인연구——기우A고상시공사2007년수거
Research on the Causes of the Debt Restructuring under the New CAS：Based on the Statistics of A-share Listed Companies in 2007
  • 万方数据
    南京审计学院学报 남경심계학원학보
    JOURNAL OF NANJING AUDIT UNIVERSITY
    2012年 1期 72-76 ,共5页

    王天东%卢文渊

    왕천동%로문연

    债务重组幅度%财务状况改善%平滑利润%扭亏%上市公司%新会计准则%盈余管理 債務重組幅度%財務狀況改善%平滑利潤%扭虧%上市公司%新會計準則%盈餘管理
    채무중조폭도%재무상황개선%평활리윤%뉴우%상시공사%신회계준칙%영여관리
    the extent of debt restructuring%the improvement of financial condition%smoothing profits%eliminating losses%listed companies%New CAS%earnings management
    在我国2007年实施新的《企业会计准则——债务重组》的背景下,结合盈余管理的理论,对我国A股上市公司债务重组动因进行的实证分析发现,财务状况改善、扭亏对上市公司债务重组幅度有显著影响,平滑利润对上市公司债务重组幅度影响不显著。
    재아국2007년실시신적《기업회계준칙——채무중조》적배경하,결합영여관리적이론,대아국A고상시공사채무중조동인진행적실증분석발현,재무상황개선、뉴우대상시공사채무중조폭도유현저영향,평활리윤대상시공사채무중조폭도영향불현저。
    The paper made an empirical analysis of the factors that influence the debt restructuring of A-share listed companies with the theory of earnings management against ＂Accounting Standards for Enterprises：Debt Restructuring＂ implemented in 2007.The results show that the improvement of financial situation and turning from loss to profits and the extent of debt restructuring are significantly correlated,while the smoothing profits and the extent of debt restructuring are not significantly correlated.
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