文档介绍：经贸大学硕士学位论文企业债务重组研究论文提要伴随着我国社会主义市场经济的繁荣和资本市场的快速发展,一些企业由于内部}管理不善或外部不利环境的影响,出现暂时性的资金紧缺,难以按期偿还债务。 i债务人破产还债,不仅法律程序复杂、会破坏债务人资源的有效利用,还可能会筻债权人的债权受到更大的损失。为了充分整合和有效利用债务人的有效资源,也’债权人最大程度地收回债权,于是就有了另一种解决债权债务纠纷的方法,即债量组。债务重组准则的颁发,规范了我国债务重组会计处理的原则和方法,提高了会计秦的可靠性和真实性。对于解决债务纠纷、避免企业破产、帮助企业摆脱财务困境三到了约束作用,在一定程度上保障了债权人的利益,使得债务重组事项循序进行。兰由于我国的资本市场发展不够健全,评估机构不够完善,公允价值的获得缺乏公公正性,使得一些公司(尤其上市公司)纷纷在年底进行债务重组,并依靠关联债\的慷慨豁免或以自身低值资产充抵巨额欠款等方式,将不菲的债务重组收益计入耳利润,达到上市、进行配股和保牌等目的。论文采用理论研究与实证分析相结合的方法,探讨了债务重组的基本理论,考察宅国债务重组的现状,分析了债务重组存在的问题及其原因,在此基础上,提出完日实施债务重组准则的设想。论文创新性地提出明确界定“发生财务困难”和“让的标准、合理确定债务重组的对象和范围、引入综合收益概念、债务重组利得应 I摊销、完善债务重组的信息披露与监管等建议。这些建议对于完善债务重组准则亏导债务重组实践都具有现实意义。夏词:债务重组准则盈余管理公允价值财务困难债务重组利得首都经贸大学硕士学位论文企业债务重组研究 Abstract With the nourishing of our socialist market economy and rapid deVelopnlen of captical market,some ente叩rises areindifficult0ftemporary money need and hard topay debtbecause Oftheirintefalm柚agement the outer apply bankllJptcy t0 pay debts,it is not only haVing plex law process butalsowilldestroy the effective use oftheresources,which willlead t0thecreditor sufl奄ring more order tomake full use ofthecreditor’sef亿ctiVe resources and regain creditor’sri曲ts atfllll scale,there isanothef kindofmethod tosoIve thedispute on creditortsrig量lts and debt,thit bination. The publish ofthe bination,making standard for our country’s accountant dealing princples and methods,improVing thedependable and haS control function tosolve thedispute on creditortsri曲ts锄d debt,avoid ente叩rise b锄knlptcy alldhelpente叩rise be outoffiancialdi硒culties,勰d assufes creditor’sprofit too,so can make bination gost印by because the captical market development is not Ver),consummate,estimate institution isn’tperfect,the gain of equitable value is lackoffaimess,so panies,( panies)make bination atend ofyear one afteraIlother,put thenumrous bination Value into theirown profit and reach theiraim ofbeing pany and allotment ofshafes. By theway bination oftheOry柚d liVing example,thi