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在我国,随着社会主义市场经济的不断深入发展,企业间发生债权债务关系是极为普遍的常见现象,而且在企业的资产、负债总额中大多占有相当的比例。然而,由于市场竞争日益激烈,作为债务人的企业因受诸多不确定因素(如银行利率调整、商品供求关系变化以及宏观经济的形势和企业自身经营管理的状态等等)的影响,也很可能发生资金周转困难,以致无法偿还到期欠款的问题。在这种情况发生时,如果债权人与债务人之间能达成一项协议,由债权人作出一些让步,如改变负债条件等方式来清偿债务,在很多情况下相对而言对双方都是有利的。债务重组在市场经济中将会是一种常发事件,企业会计对此必须有相应的处理和核算方法,以使有关帐务处理统一、规范,不产生混乱。
In our country, with the deepening development of the socialist market economy, it is a very common phenomenon that the credit-debt relationship among enterprises is extremely common. In addition, most of the assets and liabilities of enterprises occupy a considerable proportion. However, due to the increasingly fierce market competition, enterprises as debtors are also likely to be affected by many uncertainties (such as bank interest rate adjustment, changes in the supply and demand of commodities, the macroeconomic situation and the status of the enterprises themselves) Difficulties in cash flow, resulting in failure to repay the arrears of the issue. When this happens, it is relatively more favorable for both parties to reach an agreement between the creditor and the debtor and to make some concessions by the creditors, such as changing the conditions of the debts, to pay off the debts. Debt restructuring in the market economy will be a recurring event, corporate accounting must have a corresponding treatment and accounting methods to deal with the accounting uniform, standardized, does not cause confusion.