毕业设计（论文）-关于债务重组会计准则若干问题的思考.doc

关于债务重组会计准则若干问题的思考 摘 要 随着市场经济的发展，企业之间的竞争愈来愈激烈，企业的经营风险也就愈来愈大，一些企业可能因经营管理不善、或受外部各种不利因素的影响，导致盈利能力下降或经营发生亏损，形成债务困难的情况。解决债务困难的问题有两种办法：一是按照我国《公司法》和《破产法》规定，债权人有权在债务人不能偿还到期债务时向法院申请债务人破产；二是债务双方经过协商选择债务重组的办法来解决债务纠纷问题。实践证明，债务重组是一种有效解决债务纠纷的方法，它不仅可以盘活企业存量资产，解决企业信用问题，而且可缓解企业资金压力，改善企业财务状况。为规范我国的债务重组行为的会计处理，我国颁布了《企业会计准则——债务重组》，但是在实务操作中却出现了诸多问题，如企业操纵利润的空间扩大对于债务重组的涉税行为，准则中并未明确规定 关键字：债务重组；会计准则；问题；思考 About debt restructuring some thinking about the problems of accounting standards Abstract With the development of market economy, between enterprises increasingly fierce competition, the operating risk of an enterprise is more and more big, some companies may because of bad management, or externally various unfavorable factors, lead to profitability declines or business happening deficit, form debt difficult situations. Solve difficult problems have debt two measures: one is according to our country company law and the provisions of the bankruptcy code, The creditors shall be entitled in debtor cannot repay debts that are due to the court for the debtor bankrupt when; 2 it is debt through negotiations both sides of choice debt restructuring problem solution to debt disputes. Practice has proved, debt restructuring is an effective method of solving debt disputes, It not only can revitalize the enterprise capital and to solve problems, and enterprise credit enterprise funds can relieve stress and improve the corporate financial situation. In order to regulate our debt restructuring behavior accounting, China promulgated the accounting standards for enterprises - debt restructuring ,But in practical operation there appeared in many problems, such as debt restructuring standards adopted book value, can produce negative effect valuation , Debt restructuring accounting difficulties, enterprise operation profit space expands, for debt restructuring fords the tax code of behavior, not make clear a regulation, the definition of financial difficulties, this paper discussed the problems in study,