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折扣與優(yōu)惠:團(tuán)購最低可5折優(yōu)惠 - 了解詳情 | 論文格式:Word格式(*.doc) |
摘要:在市場(chǎng)經(jīng)濟(jì)條件下,企業(yè)在其經(jīng)營(yíng)活動(dòng)中由于自身?xiàng)l件或企業(yè)外部的宏觀經(jīng)濟(jì)環(huán)境等各種因素,經(jīng)常會(huì)出現(xiàn)無法如期償還債務(wù)而陷入財(cái)務(wù)困難或財(cái)務(wù)危機(jī)的情況。雖然企業(yè)可以用破產(chǎn)的方式來解決,但是如果企業(yè)面臨的財(cái)務(wù)困難是暫時(shí)的,則企業(yè)有可能在同債權(quán)人達(dá)成協(xié)議后,作出債務(wù)重組。債務(wù)重組已成為現(xiàn)代市場(chǎng)經(jīng)濟(jì)環(huán)境中一種必不可少的經(jīng)濟(jì)業(yè)務(wù),在我國經(jīng)濟(jì)生活中具有重要意義。 本文采用理論研究與實(shí)證分析相結(jié)合的方法,探討了債務(wù)重組的基本理論,分析了債務(wù)重組存在的問題及其原因,說明債務(wù)重組的會(huì)計(jì)處理方法。 關(guān)鍵詞: 債務(wù)重組;會(huì)計(jì)處理;比較;企業(yè)
Abstract:In the market economy, the enterprises always fall into a financial difficulty or financial crisis in the operation because they are unable to repay their debts for its internal management problem or macro economic factor. Admittedly, the enterprises can go bankrupt to solve the difficulties. However, if its financial difficulty is temporary and it can achieve an agreement with its debtor, the enterprise would better have a debt restructuring. Debt restructuring has become an inevitable economic phenomenon in the modern market economy and is of great significance in our country’s current economic activity. In this paper, theoretical research and empirical analysis of a combination of methods to explore the basic theory of debt restructuring, debt restructuring analyzed the problems and their causes, explain the accounting treatment of debt restructuring. Key Words: Debt restructuring;Accounting processing;Comparison;Enterprise
面對(duì)當(dāng)前全球經(jīng)濟(jì)一體化的經(jīng)濟(jì)形勢(shì)及我國市場(chǎng)經(jīng)濟(jì)的快速發(fā)展,我國會(huì)計(jì)準(zhǔn)則與國際趨同已是大勢(shì)所趨,甚至直接采用國際會(huì)計(jì)準(zhǔn)則也是不可避免。因此,要使債務(wù)重組成為企業(yè)走上良性循環(huán)的轉(zhuǎn)折點(diǎn),僅靠修訂現(xiàn)有的債務(wù)重組準(zhǔn)則是無能為力的,而應(yīng)該加大力度完善當(dāng)前的監(jiān)管制度,把資本市場(chǎng)建設(shè)為功能完善、透明高效、機(jī)制健全、結(jié)構(gòu)合理的現(xiàn)代市場(chǎng)體系;把市場(chǎng)中介和上市公司培育一個(gè)運(yùn)作規(guī)范、誠實(shí)守信的群體,強(qiáng)化市場(chǎng)競(jìng)爭(zhēng)、優(yōu)勝劣汰,從而為債務(wù)重組的順利進(jìn)行創(chuàng)造良好的宏觀市場(chǎng)環(huán)境。
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