[原创]浅析债务重组(连载一)

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随着企业间交易量的日益增大,债务纠纷已经成为经济生活中十分普遍的现象。债务重组是近几年来为解决企业之间债权债务纠纷问题而新生的方式。通过债务重组可以减轻企业负担,帮助国有企业真正脱困,促进整个国民经济健康发展。同时债务重组为治理企业间的“三角债”、银行与企业之间的不良债权债务等问题提供了一种新的思路。

现行的债务重组新准则不仅更多地体现了与国际会计准则的趋同,而且其主要的核算基础也发生了重大的变化。因而,伴随着该准则的实施,将很可能对企业财务报表中列报的经营成果及财务状况产生重大的影响。所以正确认识新准则的变化,分析新准则变化带来的影响,才能为新准则的有效实施做好相应的准备。同时,在债务重组准则的执行过程中也应该注意相关问题。

在现行准则基础上,本文介绍了债务重组的定义,重组的方式,会计计量以及重组的披露等基本理论,并对新旧债务重组会计处理方法进行了对比,根据对比出来的差异分析了债务重组对企业以及上市公司的影响,并总结了准则修订的意义。此外,针对现行准则在会计理论基础及操作中出现的问题提出了相关建议。

就债务重组准则中出现的问题,本文分别在债务重组定义的范围,公允价值的可操作性,债权人、债务人的会计处理等问题上进行了说明,在提出建议时涉及的范围比较广。然而,这些建议是否在实际操作中可行还有待进一步的研究和探讨。此外,本文仅仅针对债务重组会计处理方法进行的研究,涉及的范围比较窄。

ABSTRACT


Along with reform further deepening, World economics integration tendency obvious enhancement, International capital market globalization advancement and knowledge economy rapid development, The theory of Accountant is also unceasingly transforming and during the development,And consummates day by day. In order to cause the accounting information to be more accurate, objectively to reflect each complex economic work, Ministry of Finance in formulates new accountant in February, 2006. In the criterion system, carried on to the debt reorganization criterion has revised once more, had issued "Enterprise Accountant Criterion 12th – Debt Reorganization" (below calls new criterion).This article is precisely carries on the correlation in the new debt reorganization criterion on the foundation of the research.

This article introduced the content of the debt reorganization criterion, Analyzed the new old debt to reorganize the difference which accountant processed, then introduced the new criterion revision influence and the significance, The question which after that from the elementary theory, accountant is processing two aspects to summarize accountant really to serve when processing possibly meets and to put forward the correlation proposal.


Keywords: Debt reorganization; Accountant processes; Question; Suggestion


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