论文部分内容阅读
长期以来,我国企业债务问题十分严重。《企业会计准则——债务重组》的颁布实施,无疑为缓解企业所面临的债务问题提供了一种清偿的办法。如何根据重组债务的实际情况,合理地选择债务重组方式,是运用《企业会计准则——债务重组》过程中所面临的一个难点问题,它需要广大企业财会人员对债务重组方式的优缺点有所掌握和了解。债务重组是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或法院的裁定作出让步的事项。让步是债务重组的重要特征,但就让步形式上来看,存在偿债期限、方式、金额等多种让步形式,而我国具体准则所规范的债务
For a long time, China's corporate debt problem is very serious. The promulgation and implementation of the “Accounting Standards for Business Enterprises - Debt Restructuring” undoubtedly provide a solution to relieve the debt problems facing the enterprises. How to choose the way of debt reorganization rationally according to the actual situation of debt restructuring is a difficult problem in the process of applying “Enterprise Accounting Standards - Debt Restructuring”. It requires the majority of enterprises to have some advantages and disadvantages of debt reorganization Master and understand. Debt restructuring refers to the obligor's concession in accordance with the agreement reached by the debtor or the court's decision in the event of financial difficulties of the debtor. Concessions are an important feature of debt restructuring. However, in terms of concessions, there are various types of concessions in terms of debt service terms, methods and amounts, and the debt as regulated by our country's specific norms