破产重整企业重组收益研究  

A Research on Restructuring Benefits of Reorganized Bankrupted Enterprises

作　　者：刘翠翠[1] 

机构地区：[1]首都经济贸易大学会计学院,北京100070

出　　处：《北京市经济管理干部学院学报》2011年第3期33-36,共4页Journal of Beijing Economic Management Institute

基　　金：北京市社会科学规划项目(09BaJG246);北京市教委重点项目(SZ200910038015)"企业破产重整价值评估研究";教育部人文社会科学规划基金项目(10YJA630106)"国有企业破产清算内部控制与风险预警机制研究"

摘　　要：破产重整是对有重整原因和重整能力的债务人进行生产经营上的整顿和债权债务关系上的清理,以期摆脱财务困境,重新获得经营能力。债务重组是破产重整程序中非常重要的内容之一,债务人为了达到"重生"的目的,必须按照合理合法的重整计划进行债务清偿,并采取有效的方式对获得的破产重组收益进行确认和计量。Reorganization of bankruptcy is the reorganization of production and management and the liquidation on the relationship between creditor and debtor for the debtor who has the ability and reasons to reorganize the firms in order to get rid of financial difficulties and regain operation viability.Debt restructuring is a very important part of reorganization process.For ＂re-birth＂,the debtor should discharge the debt according to the reasonable and lawful reorganization plans,and take effective methods to confirm and measure the restructuring benefits.

关 键 词：破产重整 重组收益 确认 计量 

分 类 号：F271[经济管理—企业管理]