本文選題：勞務(wù)　切入點：抵債　出處：《財會月刊》2013年03期

【摘要】：正在勞務(wù)資源成為投資者評估企業(yè)的重要指標(biāo)之一的今天,在實務(wù)中存在著大量的企業(yè)用勞務(wù)來進(jìn)行重組,并且勞務(wù)的數(shù)量金額可進(jìn)行衡量,這樣債務(wù)人就可以少利用或不利用貨幣性資金,為企業(yè)增強流動性。而現(xiàn)行《企業(yè)會計準(zhǔn)則第12號——債務(wù)重組》忽略了用勞務(wù)來進(jìn)行債務(wù)重組的情況。因此,債務(wù)重組準(zhǔn)則將勞務(wù)重組排除在外是忽略了勞務(wù)重組的實質(zhì),從而使得現(xiàn)有會計信息實質(zhì)缺失。
[Abstract]:Today, labor resources are becoming one of the important indicators for investors to evaluate enterprises. In practice, a large number of enterprises use labor services to restructure, and the amount of labor services can be measured.In this way, the debtor can use less or no monetary funds to enhance liquidity for the enterprise.However, the current Accounting Standards for Enterprises No. 12-debt restructuring neglects the use of services for debt restructuring.Therefore, the criteria of debt restructuring exclude labor restructuring is to ignore the essence of labor restructuring, which makes the existing accounting information essential missing.
【作者單位】： 重慶工商大學(xué)會計學(xué)院;
【分類號】：F233
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本文編號：1721018