资本公积是否可以补亏是近年来我国证券市场中一个极富争议的问题。一些上市公司利用债务重组等制造资本公积金,然后用资本公积金补亏,迅速扭亏为盈。如2001年初郑百文董事会宣布拟用2.5亿元资本公积金和1822.17万元盈余公积金弥补亏损,然后再将三联豁免的14.47亿元债务形成资本公积金,并用该资本公积金冲 Whether capital reserve can make up for losses is a very controversial issue in the securities market in our country in recent years. Some listed companies make use of debt restructuring and other capital accumulation fund, and then make up the deficit with the capital reserve, quickly turnaround. For example, at the beginning of 2001, the board of directors of Chengbaiwen announced that it plans to make up a loss with a capital reserve of RMB250 million and a surplus reserve of RMB18,221,700, and then form a capital reserve of RMB1.447 billion in the triple exemption. With this capital reserve fund