上市公司破产重整价值判断方法的案例研究-会计专业论文.docxVIP

ABSTRACThaye ABSTRACT haye the Value Banknlptcy reorgam撕on is to make the enterprises which still of the reo唱锄zatlon to save themselves in legal system．Since the implementation sVstem in 2007，our couIl时has 54 companies for bankruptcy reorganization，ending after differentlv．Some listed comp撕es received healthy continuous operating results the reorgaIliZation，some listed companies are still facing the delisting·Refo肌ing t11e new credltor’s proCess to produce all kinds of artificial cost，management cost，and rights of common benefit is a kind of cost consumption·If restmc锄ng 1s not success“，it wou