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企业发行债券是我国改革开放和经济发展的有效措施。1987年国务院发布了《企业债券管理暂行条例》、1989年财政部颁发的《国营工业企业会计制度一会计科目和会计报表》中,都对企业发行债券作了明确规定。但许多人对债券的性质、内容和核算方法等,还不够了解和熟悉,有些问题还有待研究改进。现就这方面有关问题提点个人看法。一、企业发行债券的性质及作用凡具有法人资格的企业为筹措资金经批准可以务行的各种债券(即有价证券),也是一种书面债发凭证。企业发行债券目的:一是为了购置机器设备,增加固定资产而发行较长期(2—3年)的企业债券;二是为了弥补流动资金不足,因扩展经营规模
The issuance of bonds by enterprises is an effective measure for China’s reform, opening up, and economic development. In 1987, the State Council promulgated the Interim Regulations on the Administration of Corporate Bonds, and the Accounting and Accounting Statements of the State-owned Industrial Enterprises Accounting System issued by the Ministry of Finance in 1989 clearly stipulated the issue of bonds by enterprises. However, many people still do not understand and are familiar with the nature, content, and accounting methods of bonds. Some issues still need to be studied and improved. Let me give you personal opinions on related issues in this area. I. Nature and Role of Corporate Bonds Issued by corporations The corporations with legal personality are various types of bonds (ie, marketable securities) that can be used to raise funds that are approved for approval. The purpose of bonds issued by enterprises: First, the issue of longer-term (2-3 years) corporate bonds for the purchase of machinery and equipment, the increase of fixed assets, and the second is to compensate for the lack of liquidity due to expansion of business scale.