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Study on the Influence of New Debt Restructurings Accounting Standard to ST Listed Companies in China

Author: YinXing
Tutor: ZhangJunMin
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Debt Restructuring ST listed companies Accounting Standards
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 266
Quote: 0
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Abstract


Since 1998 , the Ministry of Finance for the first time issued debt restructuring guidelines , our debt restructuring guidelines experienced amended twice in 2001 and 2006 . February 15, 2006 , the Ministry of Finance released a basic standard and 38 specific criteria , including a set of accounting standards system , formal establishment marks the convergence of the enterprises of China and the International Financial Reporting Standards accounting standards system for perfect China's socialist market economic system , to improve the level of opening up and accelerate China's integration into the global economy have an important significance . The 2006 whether debt restructuring Standards can effectively circumvent the series of problems that occur when the application of the 1998 guidelines , the new guidelines in the practical application of them what new problems there , how reasonable and reliable to use the new standards become the focus of research guidelines promulgated . Of ST listed company focused on the debt restructuring guidelines . First, the use of comparative analysis method , a new debt restructuring guidelines with a comparative analysis of the 2001 guidelines in the main content and substance of the reasons . Then , in order to standardize research methods , raised our debt restructuring at this stage . The use of empirical research methods , select the A-share market in 2007 after the release of the new guidelines for the implementation of the debt restructuring ST listed companies as the main study sample , and select the class in 2008 and 2009 the same data as a comparative analysis of the new guidelines on debt restructuring ST- listed companies in the short-term solvency , long-term solvency , operational capacity and profitability , as well as the impact of the performance of the company . Finally, for the specific situation of China 's listed companies , specific policy recommendations in the guidelines for the implementation of the process of debt restructuring .

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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