| 企业破产重组收益的性质及确认 |
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| 引用本文： | 栾甫贵,张建军.企业破产重组收益的性质及确认[J].审计与经济研究,2011,26(6). |
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| 作者姓名： | 栾甫贵 张建军 |
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| 作者单位： | 1. 首都经济贸易大学会计学院,北京,100070
2. 北京工业大学经济与管理学院,北京,100124 |
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| 基金项目： | 北京市社科规划项目(09BaJG246); 北京市教委重点项目(SZ200910038015) |
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| 摘 要： | 破产重整是我国修订后的《企业破产法》中新增加的一类破产案件。如何确认和计量企业破产重组收益,是摆在我们面前的一个新的理论问题和实务问题。在实地调研基础上探讨企业破产重组收益的经济实质、经济后果以及股东缩股的计量、债务重组收益的确认等问题,可以为我国企业破产重组收益的会计处理提供理论依据。
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| 关 键 词： | 企业破产法 破产重整 破产重组收益 经济后果 股东缩股 |
The Properties and its Identification of Bankruptcy Reorganization Gains |
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| LUAN Fugui,ZHANG Jianjun.The Properties and its Identification of Bankruptcy Reorganization Gains[J].Economy & Audit Study,2011,26(6). |
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| Authors: | LUAN Fugui ZHANG Jianjun |
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| Institution: | LUAN Fugui1,ZHANG Jianjun2(1.School of Accounting,Capital University of Economics and Business,Beijing 100070,China,2.College of Economics and Management,Beijing University of Technology,Beijing 100124,China) |
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| Abstract: | The bankruptcy reorganization is one of the new bankruptcy cases in the Revised China Bankruptcy Law.It is a new problem in theory and practice to identify and measure the bankruptcy reorganization gains.After the investigation,this article mainly studies the economic substances and consequences of bankruptcy reorganization gains,the measurement of stockholder's equity narrowed,the identification of bankruptcy reorganization gains.It can be used as a theoretical foundation for the accounting settlement in t... |
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| Keywords: | enterprise bankruptcy law bankruptcy reorganization bankruptcy reorganization gains economic effects stock shrinkage of stock holders |
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