CAJ | 학술논문

债务重组是很多企业在生产经营活动中遇到的重大问题，债务重组的结果如何，会对企业产生重大影响。在分析了中国深圳和上海证券交易所的上市公司的债务重组的相关数据之后，得出了债务重组能够显著改善企业业绩的相关结论，提出了要加强对债务重组信息披露等相关建议。
채무중조시흔다기업재생산경영활동중우도적중대문제，채무중조적결과여하，회대기업산생중대영향。재분석료중국심수화상해증권교역소적상시공사적채무중조적상관수거지후，득출료채무중조능구현저개선기업업적적상관결론，제출료요가강대채무중조신식피로등상관건의。
Debt restructuring is an essential issue for many companies to encounter in the activities of production and operation. The result of debt restructuring will have a magnitude effect on the companies. This paper analyzes the data of debt restructuring in the companies listed in Shenzhen Stock Exchange and Shanghai Stock Exchange. It gives a conclusion that the debt restructuring can improve remarkably the performance of the companies and suggests the strengthening of information disclosure about the debt restructuring.