随着我国证券市场的快速发展,上市公司的数量和规模也在不断扩大,但是与此同时发生财务困境而被特别处理的上市公司数目也在逐渐增加。企业陷入财务困境是多种因素共同作用的结果,本文主要通过三个方面进行分析债务结构对财务困境的影响。 With the rapid development of China’s securities market, the number and size of listed companies are also expanding, but the number of listed companies that are specially dealt with financial distress at the same time is also gradually increasing. Enterprises into financial difficulties is the result of a combination of many factors, this article mainly through three aspects to analyze the impact of debt structure on financial distress.