论文部分内容阅读
一、债务重组准则的修订背景 债务重组是债务人出现暂时资金紧缺、难以按期偿还债务时，除债权人依法向法院申请债务人破产之外，解决债权人与债务人之间的债务纠纷的比较可行的方法。债权人依法向法院申请债务人破产，债务人进入破产程序，根据现行破产法规规定，破产清算过程
I. Revision of Debt Restructuring Guidelines Debt restructuring is a relatively feasible way to solve debt disputes between creditors and debtors except when debtors are temporarily in need of funds and it is difficult to repay their debts due and on time, except creditors who apply to the court for bankruptcy of debtors according to law. The creditor applies to the court for the bankruptcy of the debtor according to law, and the debtor enters into bankruptcy proceedings. According to the provisions of the existing bankruptcy laws and regulations, the bankruptcy liquidation process