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现如今我国的企业也在市场经济的发展下迅速发展。但在企业运营的过程中,会受到内部或外部的影响因素,令企业无法如期的偿还债务,从而致使企业进入资产不足的困境,在此时为了能够确保企业的正常运营,通常会采取重组的方式进行缓解资金压力。在我国新会计准则中,对于债务人以及债权人的财务处理方式不同,在本文中着重分析,在企业的债务重组中,对于会计处理与税务处理的差异。
Nowadays, the enterprises in our country also develop rapidly under the development of market economy. However, in the process of business operation, internal or external factors will be affected, so that enterprises can not repay their debts as scheduled, resulting in the plight of enterprises into assets, at this time in order to be able to ensure the normal operation of enterprises, will usually take a reorganization Way to ease the financial pressure. In China’s new accounting standards, for the debtor and creditors financial management in different ways, this article focuses on the analysis of corporate debt restructuring, accounting and tax treatment differences.