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自从债权的治理效应得到确认后，人们对债务的研究集中于债务期限结构。
Since the effect of treatment claims are recognized, it is the research focus on the bond debt maturity structure.
二是债务重组对上市公司治理效应的影响机制是什么。
The other is the influence mechanism for debt renegotiation on listed companies' corporate governance efficiency.
从债务的期限结构看，中小板上市公司的长期债务具有显著的负向治理效应。
On the view of the structure of debt's term, long-term debt of Small and Medium Enterprise Board listed companies has significant and negative governance effects.
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