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企业改制通常是指国有独资企业、国有独资公司及国有控股企业(不包括国有控股的上市公司)改制为国有资本控股、相对控股、参股和不设置国有资本的公司制企业、股份合作制企业或中外合资企业(以下统称企业改制)。在企业改制过程中,改制前企业的债权、债务通常由改制后的企业承担。笔者遇见一个对企业改制后债务核销产权界定的案例,并由此带来一些对企业改制后债权、债务进行产权界定及账务处理的思考,不当之处,请批评指正。
Restructuring enterprises generally refers to state-owned enterprises, wholly state-owned companies and state-controlled enterprises (not including state-controlled listed companies) restructured into state-owned capital control, relative control, equity participation and not set state-owned capital of the joint-stock enterprises, joint-stock cooperative enterprises or Sino-foreign joint ventures (hereinafter collectively referred to as enterprise restructuring). In the course of enterprise restructuring, the debts and debts of the enterprises before the restructuring are usually borne by the enterprises after the restructuring. I met a case of corporate delisting debt write-off property rights after the definition of the case, and thus bring some of the restructuring of corporate debt and debt to define the property rights and accounting treatment, inappropriate, please comment on the criticism.