企业债务重组会计研究——基于某股份有限公司实证分析  

Accounting of Enterprise Debt Restructuring——An Empirical Research Based on A Co.,Ltd.

作　　者：牛自成 张松婷 李晓杨 NIU Zicheng;ZHANG Songting;LI Xiaoyang(School of Education and Management,Xuancheng Vocational and Technical College,Xuancheng 242000;School of History,Culture and Tourism,Fuyang Normal University,Fuyang 236000)

机构地区：[1]宣城职业技术学院教育与管理学院,安徽宣城242000 [2]阜阳师范大学历史文化与旅游学院,安徽阜阳236000

出　　处：《常州工学院学报》2023年第1期77-82,共6页Journal of Changzhou Institute of Technology

基　　金：安徽省教育厅高校人文社会科学研究重点项目(SK2020A0775);安徽省教育厅省级质量工程项目(牛自成技术技能型工作室);宣城职业技术学院科研振兴计划项目(ZXTS202204)。

摘　　要：近年来,企业债务重组活动日趋频繁,已成为我国经济活动中的一个重要现象。文章就某股份有限公司债务重组会计问题进行研究,通过分析某股份有限公司债务重组的实施效果,指出债务重组存在的问题并剖析原因,最后提出根据不同的债务重组方式采用比较合理的会计核算方法,合理利用财务杠杆,发展混合所有制、规范公司治理,优化股权结构、明确各方职责,完善信息披露制度、维护市场公平。The increasingly frequent corporate debt restructuring activity has become an important phenomenon in China?s economic activity in recent years. This paper studies the accounting problems of debt restructuring of a Co., Ltd., points out the existing problems of debt restructuring and analyzes the reasons by analyzing the effect of debt restructuring of a Co., Ltd.. Finally, according to different debt restructuring methods, suggestions are given that we should use of financial leverage rationally, develop mixed ownership, standardize corporate governance, optimize the ownership structure, clarify responsibilities of all parties to improve the information disclosure system and maintain market fairness.

关 键 词：企业 债务重组 会计 

分 类 号：F233[经济管理—会计学]