公司债务重组的风险及对策探讨.docVIP

学校代码：10484 学 号： 阿南财證及试女曇 HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文 论文题目：公司债务重组的风险及对策探讨 专业名称： 工作单位：［此处键入工作单位］ 姓名：［此处键入学生姓名］ 联系方式：［此处键入邮编、通讯地址、联系电话］ 公司债务重组的风险及对策探讨 摘 要 随着社会经济的迅猛发展，公司之间的竞争已经进入了白热化阶 段，各行各业在经济生活中的债务债权关系属于时常发生。对此，在 当前经济发展与改革的过程中债务重组具有了最重要的意义；还为财 务部规范各个会计主体的会计处理拥有重要作用。这是指在债务人发 生财务困难的情况下，债权人遵守其与债务人就该债权债务达成的协 议或者法院的判定作出让步的事项。本文，从债务重组的风险及对策 进行探讨，来使债权人资金结构不合理得以解决，并能够减轻债务人 的债务负担具有积极作用；再采用正确的债务重组方式来对不同企业 不同情况进行企业在产业结构上的改革，综合提升企业市场竞争力， 进一步推动我国社会主义现代化建设进程。 关键词：债务重组，债务风险，重组风险 Discussion on risk and Countermeasure of corporatedebt restructuring ABSTRACT With the rapid development of social economy, the competition between companies has entered the white-hot stage, in all walks of life in the economic life of creditors rights debt relations belong to the frequently occurred. To this, in the current economic development and reform in the process of debt restructuring is the most important significance; Also the accounting norms for each accounting entity accounting has important role. This refers to the debtor under the condition of financial difficulties, abide by its creditors and debtors to reach a deal on the creditors rights debt or the courts judgement to make concessions? This article, from the risk of debt restructuring and the countermeasures were discussed, to make the settlement of creditor unreasonable capital structure and plays a positive role and be able to reduce the debt burden of the debtor; Again using the correct way of debt restructuring to differe nt situations of different en terprises in the in dustrial structure on the reform, comprehensive improve enterprise competitiveness, further promote the process of our socialist modernization constructio n. KEYWORDS： debt restructuring, debt risk, the risks of restructuring TOC \o 1-5 \h \z HYPERLINK \l bookmark14 \o Current Document \h 1债务重组概述 1 HYPERLINK \l bookmark16 \o Current Document \h 1.1经营环节选择商业信用客户存在失误 2 HYPERLINK \l bookmark18 \o Current Document \h 1.2债权企业在投资决策上管理层作出的决