| 债务重组会计的特色、矛盾和启示 |
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| 引用本文： | 肖凌,王治,王远伟.债务重组会计的特色、矛盾和启示[J].山东工商学院学报,2000(3). |
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| 作者姓名： | 肖凌 王治 王远伟 |
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| 作者单位： | 江西财经大学会计学院!江西南昌330013(肖凌，王治)，中国矿业大学研究生部!江苏徐州221000(王远伟) |
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| 摘 要： | 我国国有企业债务负担沉重 ,既有历史原因 ,也有自身原因。债务重组将会成为经济活动中的重要现象。为了规范这类经济业务 ,我国制定了债务重组会计准则。准则的制定一方面反映了我国的国情 ,另一方面大胆地借鉴了国际惯例。因此准则既有其鲜明特色 ,又存在矛盾
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| 关 键 词： | 债务重组 公允价值 或有事项 社会环境 |
Characteristics, Contradiction and Enlightenment of Debt Restructure in Accounting |
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| XIAO Ling,WANG Zhi,WANG Yuan wei.Characteristics, Contradiction and Enlightenment of Debt Restructure in Accounting[J].Journal of Shandong Institute of Business and Technology,2000(3). |
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| Authors: | XIAO Ling WANG Zhi WANG Yuan wei |
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| Abstract: | Because of historical and internal factors, state owned enterprises have got heavy debts. Therefore, debt restructure will be an important phenomenon in economic activities in China. To regulate this kind of economic affairs, the Ministry of Finance has set up Accounting Standard for Business Enterprises: Debt Restructure, which has not only reflected the characteristics of China, but also drawn upon international practice. Thus, peculiarity and contradiction exist simultaneously in the Standard. |
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| Keywords: | debt restructure fair value contingent items social environment |
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