債務(wù)重組中存在的問(wèn)題及對(duì)策

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摘 要：目前自身資金缺乏、負(fù)債率高嚴(yán)重困擾著企業(yè)，如何解決這個(gè)問(wèn)題，經(jīng)濟(jì)學(xué)家提出許多思路。其中，債務(wù)重組是一種較為科學(xué)合理的方法。本文僅對(duì)債務(wù)重組過(guò)程中存在的問(wèn)題和相應(yīng)的解決辦法、配套措施以及債務(wù)重組過(guò)程中會(huì)計(jì)處理的方式進(jìn)行了總結(jié)和分析，并提出了幾點(diǎn)建議。企業(yè)應(yīng)在實(shí)際操作中，根據(jù)實(shí)際問(wèn)題進(jìn)行具體分析。通過(guò)對(duì)這些問(wèn)題的探討使債務(wù)重組真正地發(fā)揮其積極的作用和效果，能夠減輕企業(yè)負(fù)擔(dān)，幫助國(guó)有企業(yè)脫困，促進(jìn)整個(gè)國(guó)民經(jīng)濟(jì)的發(fā)展。

關(guān)鍵詞： 債務(wù)重組，會(huì)計(jì)處理方式，建議

Abstract ：At the moment oneself the capital lack ,debt leading is totally seriously being puzzled the business ,How resolve this issue ,Economist proposes much thinking In it ,The weighty group of amount due is one kind of means that relatively scientific knowledge is rightful .Settlement means of problem that the original merely is to the amount due in the weighty series of process and relevant .Forming a complete system , step along with accountancy handle in amount due weighty series of process means is summed up and is analyzed ,Moreover propose at some proposals. The business ought to be living in the actual operation ,Carry on the concrete analysis on the basis of the actual problem. Cause weighty series of amount due genuinely bring into play such energetic action and effect by means of the acquirement to these problems, Can ease the business shoulders ,It is tired to assist the state-owned enterprise to come off ,Accelerate the entire national economy development .
Keywords：The amount due is weighty series Accountancy processing mode Proposal

目 錄
前 言 1
1 債務(wù)重組的含義 2
2 目前企業(yè)債務(wù)重組中存在的問(wèn)題 2
2.1 認(rèn)為債務(wù)重組可以“包治百病”，許多企業(yè)一哄而上紛紛要求債務(wù)重組 2
2.2 政策不完善，國(guó)有資產(chǎn)流失，企業(yè)借機(jī)逃稅 3
2.3 社會(huì)化的保障體系尚未建立，“企業(yè)辦社會(huì)”的負(fù)擔(dān)重 3
3 債務(wù)重組過(guò)程中存在問(wèn)題的相應(yīng)解決辦法和配套措施 3
3.1 合理確定債務(wù)重組的對(duì)象和范圍 3
3.2 建立相應(yīng)的中介機(jī)構(gòu)，規(guī)范政府行為 4
3.3 建立、健全社會(huì)保障體系，免去企業(yè)的后顧之憂 5
4 債務(wù)重組的會(huì)計(jì)處理方法及其分析 5
4.1 資產(chǎn)清償債務(wù) 5
4.2 債務(wù)轉(zhuǎn)化為資本 6
4.3 修改其他債務(wù)條件 6
4.4 以上三種方式的組合。 7
5 債務(wù)重組的會(huì)計(jì)處理方法的幾點(diǎn)建議 7
5.1 對(duì)債務(wù)重組損失的會(huì)計(jì)處理建議 7
5.2 對(duì)會(huì)計(jì)準(zhǔn)則的補(bǔ)充建議 7
5.3 正確選擇實(shí)施債轉(zhuǎn)股的貸款和企業(yè)的建議 9
5.4 構(gòu)建會(huì)計(jì)信息質(zhì)量保障體系 9
參考文獻(xiàn) 11
致 謝 12
附 件 13

部分參考文獻(xiàn)

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