發(fā)布時間：2018-03-17 22:37

  本文選題：債務(wù)重組　切入點(diǎn)：債務(wù)重組會計準(zhǔn)則　出處：《華東政法大學(xué)》2009年碩士論文　論文類型：學(xué)位論文

【摘要】： 在市場經(jīng)濟(jì)競爭激烈的情況下,一些企業(yè)可能因經(jīng)營管理不善,或受外部各種因素的不利影響,致使盈利能力下降或經(jīng)營發(fā)生虧損,出現(xiàn)財務(wù)困難,難以按期償還債務(wù)而瀕臨破產(chǎn)。為了避免破產(chǎn)所引起的社會動蕩、債權(quán)人利益損失慘重等不利影響,企業(yè)可以進(jìn)行債務(wù)重組。債務(wù)重組,是指在債務(wù)人發(fā)生財務(wù)困難的情況下,債權(quán)人按照其與債務(wù)人達(dá)成的協(xié)議或者法院的裁定作出讓步的事項(xiàng),包括以資產(chǎn)清償、債務(wù)轉(zhuǎn)為資本和修改其他債務(wù)條件等。與同樣具有消滅債權(quán)債務(wù)關(guān)系功能的破產(chǎn)程序相比,債務(wù)重組體現(xiàn)為雙方當(dāng)事人之間的談判與協(xié)議的過程,法律干預(yù)程度較低,但是也應(yīng)當(dāng)貫徹、體現(xiàn)法律對締約過程所要求的平等、自愿、互利諸原則,以均衡雙方當(dāng)事人的利益。到目前為止,我國還沒有專門制定關(guān)于債務(wù)重組的法律,但在《破產(chǎn)法》、《公司法》、《證券法》等法律中有些條文涉及到對債務(wù)重組中一些問題的處理,財政部1998年頒布了《企業(yè)會計準(zhǔn)則——債務(wù)重組》,并于2001年、2006年先后對它進(jìn)行了修定,這是對債務(wù)重組進(jìn)行規(guī)范的法規(guī)。 本文共五個部分,主要內(nèi)容如下： 第一部分為“債務(wù)重組理論概述”,介紹了債務(wù)重組及相關(guān)重組的概念,分析了債務(wù)重組的原因、意義和立法現(xiàn)狀,并初步介紹了債務(wù)重組會計法律《企業(yè)會計準(zhǔn)則——債務(wù)重組》(以下簡稱《債務(wù)重組》)。 第二部分為“債務(wù)重組會計法律——《企業(yè)會計準(zhǔn)則——債務(wù)重組》”,具體介紹了《債務(wù)重組》會計準(zhǔn)則的發(fā)展、主要內(nèi)容和修訂情況,并從法律角度對其進(jìn)行了評析。 第三部分為“《債務(wù)重組》會計準(zhǔn)則對債務(wù)人企業(yè)——上市公司的影響”,著重從法律的角度分析了《債務(wù)重組》會計準(zhǔn)則對債務(wù)人(主要以上市公司為研究對象)所產(chǎn)生的影響。 第四部分為“《債務(wù)重組》會計準(zhǔn)則對債權(quán)人利益的影響”,從法律的角度分析了在各種債務(wù)重組方式下《債務(wù)重組》準(zhǔn)則對債權(quán)人利益所產(chǎn)生的影響。 第五部分為“債務(wù)重組會計法律的完善”,在前文分析的基礎(chǔ)上,提出完善我國債務(wù)重組會計法律及其相關(guān)法律的建議。 本文從法律的角度對會計準(zhǔn)則進(jìn)行了分析,主要是從債務(wù)重組中當(dāng)事人雙方(債務(wù)人、債權(quán)人)的角度,重在研究了債務(wù)重組對債務(wù)人企業(yè)(尤其是上市公司)的影響和對債務(wù)重組中債權(quán)人利益的影響,揭示了債務(wù)重組后債務(wù)人、債權(quán)人之間的利益關(guān)系的重新調(diào)整與分配,并對會計準(zhǔn)則的修訂、債務(wù)重組的會計法律完善提出建議,以便會計記錄能真實(shí)反映重組后企業(yè)的財務(wù)狀況,避免虛假資料給會計資料的使用者帶來不利影響,也能體現(xiàn)出法律上的公平、等價有償?shù)仍瓌t。
[Abstract]:In the case of fierce competition in the market economy, some enterprises may suffer financial difficulties due to poor management or adverse effects of various external factors, resulting in a decline in profitability or loss in operation. In order to avoid the adverse effects of social unrest caused by bankruptcy and heavy losses of creditors' interests, an enterprise may carry out debt restructuring. Debt restructuring refers to the situation in which the debtor has financial difficulties. Matters in which the creditor makes concessions in accordance with an agreement reached with the debtor or a court ruling, including the repayment of assets, Compared with the bankruptcy procedure, which also has the function of eliminating the relationship between creditor's rights and debts, debt restructuring is the process of negotiation and agreement between the two parties, and the degree of legal intervention is relatively low. However, it should also be carried out to embody the principles of equality, voluntary and mutual benefit required by the law in the contracting process in order to balance the interests of both parties. So far, China has not formulated a special law on debt restructuring. However, in bankruptcy Law, Company Law, Securities Law and other laws, there are some provisions related to the treatment of some problems in debt restructuring. In 1998, the Ministry of Finance promulgated the Accounting Standard for Enterprises-debt restructuring, and revised it successively on 2001 and 2006. This is the regulation of debt restructuring. There are five parts in this paper, the main contents are as follows:. The first part is an overview of debt restructuring theory, introduces the concept of debt restructuring and related restructuring, analyzes the reasons, significance and legislative status of debt restructuring. It also introduces the law of debt restructuring accounting < Enterprise Accounting Standard-debt restructuring > (hereinafter referred to as debt restructuring). The second part is "debt restructuring Accounting Law-< Enterprise Accounting Standard-debt restructuring". It introduces the development, main content and revision of debt restructuring accounting standard, and evaluates it from the legal point of view. The third part is "the impact of debt restructuring accounting standards on debtor enterprises-listed companies", focusing on the legal point of view of the "debt restructuring" accounting standards on the debtor (mainly listed companies as the object of study). The 4th part is "the influence of debt restructuring accounting standards on creditors' interests". From the point of view of law, this paper analyzes the influence of debt restructuring standards on creditors' interests in various ways of debt restructuring. The 5th part is "the perfection of the accounting law of debt restructuring". On the basis of the previous analysis, the author puts forward some suggestions on how to perfect the accounting law of debt restructuring and its related laws in China. This paper analyzes the accounting standards from the perspective of law, mainly from the perspective of both parties (debtors and creditors) in debt restructuring. The impact of debt restructuring on debtor enterprises (especially listed companies) and the interests of creditors in debt restructuring is studied, and the readjustment and distribution of interest relationship between debtors and creditors after debt restructuring is revealed. It also puts forward some suggestions on the revision of accounting standards and the perfection of accounting laws for debt restructuring, so that accounting records can truly reflect the financial situation of the restructured enterprises and avoid the adverse impact of false information on the users of accounting data. Can also reflect the principle of legal fairness, equal compensation and so on.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：D922.26

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本文編號：1626827