债务重组会计法律问题研究

发布时间：2018-03-17 22:37

本文选题：债务重组　切入点：债务重组会计准则　出处：《华东政法大学》2009年硕士论文　论文类型：学位论文

【摘要】： 在市场经济竞争激烈的情况下,一些企业可能因经营管理不善,或受外部各种因素的不利影响,致使盈利能力下降或经营发生亏损,出现财务困难,难以按期偿还债务而濒临破产。为了避免破产所引起的社会动荡、债权人利益损失惨重等不利影响,企业可以进行债务重组。债务重组,是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项,包括以资产清偿、债务转为资本和修改其他债务条件等。与同样具有消灭债权债务关系功能的破产程序相比,债务重组体现为双方当事人之间的谈判与协议的过程,法律干预程度较低,但是也应当贯彻、体现法律对缔约过程所要求的平等、自愿、互利诸原则,以均衡双方当事人的利益。到目前为止,我国还没有专门制定关于债务重组的法律,但在《破产法》、《公司法》、《证券法》等法律中有些条文涉及到对债务重组中一些问题的处理,财政部1998年颁布了《企业会计准则——债务重组》,并于2001年、2006年先后对它进行了修定,这是对债务重组进行规范的法规。本文共五个部分,主要内容如下：第一部分为“债务重组理论概述”,介绍了债务重组及相关重组的概念,分析了债务重组的原因、意义和立法现状,并初步介绍了债务重组会计法律《企业会计准则——债务重组》(以下简称《债务重组》)。第二部分为“债务重组会计法律——《企业会计准则——债务重组》”,具体介绍了《债务重组》会计准则的发展、主要内容和修订情况,并从法律角度对其进行了评析。第三部分为“《债务重组》会计准则对债务人企业——上市公司的影响”,着重从法律的角度分析了《债务重组》会计准则对债务人(主要以上市公司为研究对象)所产生的影响。第四部分为“《债务重组》会计准则对债权人利益的影响”,从法律的角度分析了在各种债务重组方式下《债务重组》准则对债权人利益所产生的影响。第五部分为“债务重组会计法律的完善”,在前文分析的基础上,提出完善我国债务重组会计法律及其相关法律的建议。本文从法律的角度对会计准则进行了分析,主要是从债务重组中当事人双方(债务人、债权人)的角度,重在研究了债务重组对债务人企业(尤其是上市公司)的影响和对债务重组中债权人利益的影响,揭示了债务重组后债务人、债权人之间的利益关系的重新调整与分配,并对会计准则的修订、债务重组的会计法律完善提出建议,以便会计记录能真实反映重组后企业的财务状况,避免虚假资料给会计资料的使用者带来不利影响,也能体现出法律上的公平、等价有偿等原则。
[Abstract]:In the case of fierce competition in the market economy, some enterprises may suffer financial difficulties due to poor management or adverse effects of various external factors, resulting in a decline in profitability or loss in operation. In order to avoid the adverse effects of social unrest caused by bankruptcy and heavy losses of creditors' interests, an enterprise may carry out debt restructuring. Debt restructuring refers to the situation in which the debtor has financial difficulties. Matters in which the creditor makes concessions in accordance with an agreement reached with the debtor or a court ruling, including the repayment of assets, Compared with the bankruptcy procedure, which also has the function of eliminating the relationship between creditor's rights and debts, debt restructuring is the process of negotiation and agreement between the two parties, and the degree of legal intervention is relatively low. However, it should also be carried out to embody the principles of equality, voluntary and mutual benefit required by the law in the contracting process in order to balance the interests of both parties. So far, China has not formulated a special law on debt restructuring. However, in bankruptcy Law, Company Law, Securities Law and other laws, there are some provisions related to the treatment of some problems in debt restructuring. In 1998, the Ministry of Finance promulgated the Accounting Standard for Enterprises-debt restructuring, and revised it successively on 2001 and 2006. This is the regulation of debt restructuring. There are five parts in this paper, the main contents are as follows:. The first part is an overview of debt restructuring theory, introduces the concept of debt restructuring and related restructuring, analyzes the reasons, significance and legislative status of debt restructuring. It also introduces the law of debt restructuring accounting < Enterprise Accounting Standard-debt restructuring > (hereinafter referred to as debt restructuring). The second part is "debt restructuring Accounting Law-< Enterprise Accounting Standard-debt restructuring". It introduces the development, main content and revision of debt restructuring accounting standard, and evaluates it from the legal point of view. The third part is "the impact of debt restructuring accounting standards on debtor enterprises-listed companies", focusing on the legal point of view of the "debt restructuring" accounting standards on the debtor (mainly listed companies as the object of study). The 4th part is "the influence of debt restructuring accounting standards on creditors' interests". From the point of view of law, this paper analyzes the influence of debt restructuring standards on creditors' interests in various ways of debt restructuring. The 5th part is "the perfection of the accounting law of debt restructuring". On the basis of the previous analysis, the author puts forward some suggestions on how to perfect the accounting law of debt restructuring and its related laws in China. This paper analyzes the accounting standards from the perspective of law, mainly from the perspective of both parties (debtors and creditors) in debt restructuring. The impact of debt restructuring on debtor enterprises (especially listed companies) and the interests of creditors in debt restructuring is studied, and the readjustment and distribution of interest relationship between debtors and creditors after debt restructuring is revealed. It also puts forward some suggestions on the revision of accounting standards and the perfection of accounting laws for debt restructuring, so that accounting records can truly reflect the financial situation of the restructured enterprises and avoid the adverse impact of false information on the users of accounting data. Can also reflect the principle of legal fairness, equal compensation and so on.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D922.26

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