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当前,破产企业动用种种手段和方法来侵害债权人的利益,主要有: 1、将长期截留挂往来帐的销货收入、租金收入、附营业务收入、内部及外部转来的利润等款项,借破产之机,销帐结为零,以此转出资金或商品,隐匿财产。 2、将长期挂应收款的个人欠款,借破产之机,采用“会议费”、“运输费”、“广告费”、“咨询费”等虚假凭据或根本无凭据,硬性在“费用”中核销,以达到个人侵吞公款或公物的目的。 3、清理应收款项,向债务人索回的大量资金或商品,本应做帐务处理,但为了隐匿财产,有意不冲帐,向破产组报出虚假的有效债权或根本不报。 4、单位出资购入的大量有价证券,如:国债券、企业债券和股票,为了隐匿,有意不向清算组做财产申报。
At present, the bankrupt enterprises use various means and methods to infringe the interests of creditors, mainly as follows: 1. The long-term retention of accounts linked to sales revenue, rental income, ancillary business income, internal and external transfer of profits and other funds by Bankruptcy machine, sales account closed to zero in order to transfer funds or goods, conceal property. 2, the long-term accounts receivable individuals arrears by bankruptcy machine, the use of “meeting fee”, “transport costs”, “advertising costs”, “consulting fees” and other false or no evidence of credentials at all, "In the verification, in order to achieve personal embezzlement or public property purposes. 3. To clean up the receivables, a large amount of funds or commodities recovered from the debtor should have been dealt with in the accounts. However, in order to conceal the property, they are not intentionally charged to report any false or valid claims to the insolvency representatives or not at all. 4, a large number of units funded the purchase of securities, such as: bonds, corporate bonds and stocks, in order to hide, intends not to liquidate the property to declare.