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随着现代企业制度的建立,重整会计将日益显得重要。所谓重整,是指债权人在债务人偿债困难的情况下,从双方的长远经济利益出发,在符合法律规范的前提下,给债务人在偿债方面一定让步的一种经济行为。它或是减少债务人债务的偿付额(减少债务人的偿债本金或本息),或是延长债务人的偿债期限,或是既减少债务人的偿付额又延长其偿债期限。所谓重整会计,是对上述经济行为进行会计处理的方法和程序。债权人在法律规范内给予债务人减少或缓期偿还债务的行为,一方面使债务人减轻了经济困难或增加了筹措资金的时间和机会,使债务人避免了
With the establishment of a modern enterprise system, reorganization accounting will become increasingly important. The so-called reorganization refers to the debtor in debt repayment difficulties, from the long-term economic interests of both parties, in line with the law under the premise of giving the debtor in the debt to pay a certain economic behavior. It either reduces the debtor’s debt repayments (reduces the debtor’s principal or interest on debt) or extends the debtor’s repayment period, either by reducing the debtor’s repayment and extending its repayment period. The so-called reforming accounting, is the economic behavior of accounting methods and procedures. The reduction of debtors or the repayment of debts by the creditors within the legal norms, on the one hand, relieve the debtors of the economic difficulties or increase the time and opportunities for raising funds, thus avoiding the debtor