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ID:32228702
大小:1.43 MB
页数:43页
时间:2019-02-01
《我国债务重组准则中的问题探讨》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、AbstractRevie、Ⅳingt11ed“e10pmentofAccolllltingStalld盯ds,itisnothardtofindtllatthefbmulationofeachaccoulltingcriterionisproducedundertlleparticularincidentbackgmlllld.BecauseenteIprisesm肌ageimpmperlyoTare砌uencedbyt11eextema】f.actorswhichcause劬dt呦overtobe
2、ine丘bctivc,promabil时todrop,meenterprisescallnotpayone’sdebts、:lritllall11isassets,脚lintodebtpredic锄emandleadtodebtrest丌Jctu面g.Thusdebtres由JctIlring蛐姐州comeintobeing.Debtrestnlctl埘ngstandardfirstissuesin1998,whichishelp如ltosta】帕ardizedebtrestlllc州ngaf赫rsa
3、cdvitiesaIldprotecttllecreditors’hterests.CQmparedmedebtrestnlct戚ng蛐dardin1998wi也t11atin2001,revisionoftlledebtrestnlct面ngin1998isthatollrgovcrmncntmal【esabrcalmlroughdecisionaccordingt0山econcreteaccol】11tingpractice锄dm础etenvironmentcharact鲥stic.Thedebt
4、rest兀lcturingstaIldardof2001preVentstllelistcdcompallies舶mutilizingtllestandardtocontml廿1epromandmanaget11esurplus.Thepurposetorcviewt11edebtres协lc蜘ngst肌dardof200listosetuponct11atcanaccord“山ofourcountryactllalconditions,guide,recombinate仃adingactivitya
5、11dcaIlaccord、vj也iIltemationalcriterionthataccolllltingconventionintegrate.111edevelopmentofmarketeconomyisrelatedtonomaIldrestradntofrelevaIltreglllations.DebtrcstnlctIlringnewstandardchangevery掣eatlyc啪paredwimtllestalldardin2001,butisessentiallyidenti
6、cal、vitllstaIldardmadein1998.ThenewstaIldardusestlle向jrvalue踮amcte血gmethod,usesestimationtecllIlologyofcurrentValue,alldlookont11eiIlcomeinres协】ctllringasmecurrentp酬odincreaSeaIlddecrease.Allof恤seareidentical诵thmem咖odintefnationalcriterioninnowadays.The
7、newcriterionb抽gstllenewscene.Howtodoconnectingand仃ansitionoftlleneworoldcriterionwellandhowtousetllenewcriterionrationallya11dreliablybec咖esme妣alpointafIertl比cr孟矧衄isissued.Thenewcriterionwillrecommendthellseofthe筋rvaluein2006.T1leexistenceofenlivellingt
8、llem盯ket。istlleprcconditionthatthevalueisobtained.1hedebtrestnlctIlringa£嘶rsisnotonlyrelatedtotllef缸rvalueoftlleasSetsbutalsorelatedtot11ef砧rvallleiIldebtintlleitelll.Atpresent,otlrcoun打yhasnotlleimproVedmarketa11dt11eactivemarkc
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