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在国有企业改制过程中,对资产的处置主要采用的方式有:债务重组(折扣变现)、协议转让(打包或单卖)、公开拍卖、破产清算、诉讼和解等,而债务重组是首进的一种方式。根据《企业会计制度》的规定,债务企业豁免的债务计入“资本公积”科目,这样做的弊病是,增加了企业的净资产,为投机者制造了钻空子的机会,有的企业对已经和资产管理公司签订了债务重组协议的已豁免债务,不按规定进行账务处理,而是虚列为负债;还有的企业更改审计基准日,将债务重组日定在审
Debt restructuring (discount realization), agreement transfer (package or single sale), public auction, bankruptcy liquidation, litigation settlement and so on are mainly adopted in the process of state-owned enterprise restructuring. Debt restructuring is the first a method. According to the provisions of the “Accounting System for Business Enterprises”, debt exempted debts are counted as “capital reserve ” subjects. The disadvantage of doing so is to increase the net assets of the enterprises and create opportunities for speculators to exploit them. Some enterprises For the exempted debts that have already signed the debt restructuring agreement with the asset management company, the debts will not be dealt with according to the provisions, but will be listed as liabilities; and some enterprises will change the audit reference day to set the debt restructuring day at trial