我国债务重组准则中的问题探讨

《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