论文部分内容阅读
关于债务重组债务重组,是指债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。债务重组是市场经济发展到一定阶段的产物,对我国当前的经济生活有着重要的意义。债务重组对改善国有企业不合理的债务结构,减轻企业的债务负担,强化企业财务管理,具有显著的作用,是企业实现扭亏为盈、提高经营管理水平的重要途径。
With respect to debt restructuring debt restructuring, it refers to the creditor’s agreement with the debtor or the court’s decision to agree to the debtor’s modification of the debt conditions. Debt restructuring is the product of a certain period of development of the market economy, and it is of great significance to China’s current economic life. Debt restructuring plays an important role in improving the unreasonable debt structure of state-owned enterprises, reducing the debt burden of enterprises, and strengthening corporate financial management. It is an important way for companies to achieve profitability and improve business management.