武汉纺织大学 外经贸学院
毕业设计[论文
题目： 企业债务重组问题的研究
学 院： 外经贸学院 专 业： 会计学 姓 名： 指导教师：
]
摘 要
伴随着我国社会主义市场经济的繁荣和资本市场的快速发展，一些企业由于内部经营管理不善或外部不利环境的影响，难以按期偿还债务。债务人破产还债，不仅法律程序复杂，会破坏债务人资源的有效利用，还可能会使债权人的债权受到更大的损失。为了充分整合债务人的有效资源，也为了使债权人最大程度地回收债权，于是就有了另外一种解决债权债务纠纷的方法，即债务重组。
债务重组准则的颁发，规范了我国债务重组会计处理的原则和方法，提高了会计信息的可靠性和真实性。但是由于我国的资本市场发展不够健全，评估机构不够完善，公允价值的获取缺乏公正性，使得一些公司纷纷在年底进行债务重组，并依靠关联债务人的慷慨豁免或以自身低值资产冲抵巨额欠款等方式，将不菲的债务重组收益计入利润，达到上市、进行配权和保牌等目的。
本文运用文献研究法和比较研究法对我国企业债务重组问题进行研究，指出我国企业债务重组过程中的不足和问题。运用实证研究法，引入ST华龙案例，分析了影响企业债务重组因素及条件，并提出了相关建议和解决措施，对于完善债务重组准则和指导债务重组实践都具有现实意义。
关键词：
债务重组准则； 公允价值； 企业重组利得； 影响因素； 改进措施
ABSTRACT
With the prosperity of the socialist market economy in our country and the rapid development of capital market, some companies due to internal poor management or the effects of adverse environmental conditions, difficult to repay debt on schedule. The debtor bankrupt, legal process is complex, not only can destroy the debtor effective utilization of resources, also may be subject to the extent of the obligee's right to a bigger loss. Effective resources, in order to fully integrate the debtor and maximize the recovery of creditor's rights in order to make the creditors, and there was another solution to the creditor's rights debt disputes, namely, debt restructuring.
Debt restructuring guidelines issued, standardizes the principles and methods of debt restructuring accounting in our country, improve the reliability and authenticity of accounting information. But because China's capital market development is not perfect, the imperfection of the appraisal institution, the fair value of the lack of impartiality, making some companies restructure its debt at the end of the year in succession, and the correlation of the debtor's generous exemption or to balance their own undervalued assets would be huge, will be expensive debt restructuring gains recorded into the profits and achieve listing, distribution rights and warranty card, etc.
This paper uses literature research and comparative research to our country enterprise debt restructuring, points out the deficiencies and problems in the process of enterprise restructuring in our country. Using empirical approach, the introduction of ST hualong case, analyzes the factors influencing the enterprise restructuring and conditions, and puts forward some Suggestions and measures to solve, to improve the debt restructuring guidelines and guide the restructuring practice has practical significance
Keywords：
Debt restructuring guidelines; Fair value; Corporate restructuring gains; Influencing factors; Improvement measures
企业债务重组问题的研究毕业论文
