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自1998年以来,财政部根据《企业会计准则——基本准则》先后制订、修订并发布实施了债务重组准则。债务重组准则在当今竞争日趋激烈的经济市场确实扮演着不可或缺的重要角色,其在最大限度上保障了债权人的权益,亦有利于减轻债务人的负担,但在实施过程中仍存在企业借由债务重组名号进行利润操纵。本文就现行债务重组的实施不足,主张应增加限制条件,进一步减少新准则中的不确定性,以消除企业利用新债务重组准则操纵利润的空间。
Since 1998, the MOF has formulated, revised and promulgated the Guiding Principles for Debt Restructuring in accordance with the Accounting Standards for Business Enterprises - Basic Standards. The debt restructuring guidelines do play an indispensable and important role in today’s increasingly competitive economic market. They guarantee the rights and interests of creditors to the maximum extent and help to reduce the burden on the debtors. However, there are still some problems in the process of implementation Debt restructuring the name of profit manipulation. In this paper, the current debt restructuring is under-implemented, advocating that restrictions should be added to further reduce the uncertainty of the new standard in order to eliminate the use of new debt restructuring of enterprises operating profit margins.