企业破产重组收益的性质及确认  

The Properties and its Identification of Bankruptcy Reorganization Gains

作　　者：栾甫贵[1] 张建军[2] 

机构地区：[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

出　　处：《审计与经济研究》2011年第6期59-63,共5页Journal of Audit & Economics

基　　金：北京市社科规划项目(09BaJG246);北京市教委重点项目(SZ200910038015)

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。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 terms of China＇s enterprise bankruptcy reorganization gains

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 

分 类 号：F271.4[经济管理—企业管理]