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随着我国经济体制改革的不断深入,目前以债券方式向社会筹集资金的经济活动发展很快。这对于开辟多种融资渠道,活跃金融市场,解决国家、地方和企业建设发展方面的资金不足和促进企业问横向经济联合,能起到一定的积极作用。为了加强和完善对债券的管理,使其健康发展,今年以来,国务院先后颁发了国发(1987)12号《关于发行国家重点建设债券和重点企业债券的通知》和国发(1987)21号《企业债券管理暂行条例》等有关文件。根据国务院这些文件的精神,最近,财政部制订颁发了《关于发行国家重点建设债券、重点企业债券和其他债券有关财务处理的规定》(以下简称为《规定》),这个《规定》主要从以下几个方面明确了债券的财务处理问题:
With the continuous deepening of China’s economic system reform, the economic activities that currently use funds to raise funds from the society have developed rapidly. This can play a positive role in opening up multiple financing channels, invigorating the financial market, resolving the insufficiency of funds in the development of the country, local, and corporate enterprises, and promoting enterprises to ask for horizontal economic integration. In order to strengthen and improve the management of bonds and enable them to develop healthily, this year the State Council has issued the “Notice on the Issuance of National Key Construction Bonds and Key Corporate Bonds” issued by Guofa (1987) No. 12 and Guofa (1987) No. 21 The “Interim Regulations on the Administration of Corporate Bonds” and other relevant documents. In accordance with the spirit of these documents of the State Council, the Ministry of Finance has recently issued and issued the “Regulations on the Financial Processing of the Issuance of National Key Construction Bonds, Key Corporate Bonds, and Other Bonds” (hereinafter referred to as the “Regulations”). This “Regulation” mainly covers the following Several aspects clarify the financial treatment of bonds: