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市场经济深入发展,为企业的生存和发展提供了广阔的空间,企业之间的竞争更趋激烈,一些企业可能因为经营不善等原因陷入财务困难,难以偿还到期债务。于是,就有了不同解决债务纠纷的方法,债务重组就是其中之一。为规范企业债务重组的会计核算和信息披露,提高会计信息质量的相关性和可靠性,推动市场经济的发展,财政部于1998年6月公布了《企业会计准则—债务重组》并于1998年1月1日起在全国范围内施行。
The further development of the market economy has provided ample room for the survival and development of enterprises and the competition among enterprises has become more and more intense. Some enterprises may fall into financial difficulties due to poor management and are unable to repay matured debts. So, there are different ways to resolve debt disputes, debt restructuring is one of them. In order to standardize the accounting and information disclosure of corporate debt restructuring, improve the correlation and reliability of accounting information quality and promote the development of market economy, the Ministry of Finance published the “Accounting Standards for Business Enterprises - Debt Restructuring” in June 1998 and in 1998 January 1 nationwide implementation.