公司债务重组的风险及对策探讨毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot

公司债务重组的风险及对策探讨

摘要

随着社会经济的迅猛发展，公司之间的竞争已经进入了白热化阶段，各行各业在经济生活中的债务债权关系属于时常发生。对此，在当前经济发展与改革的过程中债务重组具有了最重要的意义；还为财务部规范各个会计主体的会计处理拥有重要作用。这是指在债务人发生财务困难的情况下，债权人遵守其与债务人就该债权债务达成的协议或者法院的判定作出让步的事项。本文，从债务重组的风险及对策进行探讨，来使债权人资金结构不合理得以解决，并能够减轻债务人的债务负担具有积极作用；再采用正确的债务重组方式来对不同企业不同情况进行企业在产业结构上的改革，综合提升企业市场竞争力，进一步推动我国社会主义现代化建设进程。

关键词： 债务重组，债务风险，重组风险

Discussion on risk and Countermeasure of corporate debt restructuring

ABSTRACT

With the rapid development of social economy, the competition between companies has entered the white-hot stage, in all walks of life in the economic life of creditor’s rights debt relations belong to the frequently occurred. To this, in the current economic development and reform in the process of debt restructuring is the most important significance; Also the accounting norms for each accounting entity accounting has important role. This refers to the debtor under the condition of financial difficulties, abide by its creditors and debtors to reach a deal on the creditor’s rights debt or the court’s judgement to make concessions. This article, from the risk of debt restructuring and the countermeasures were discussed, to make the settlement of creditor unreasonable capital structure and plays a positive role and be able to reduce the debt burden of the debtor; Again using the correct way of debt restructuring to different situations of different enterprises in the industrial structure on the reform, comprehensive improve enterprise competitiveness, further promote the process of our socialist modernization construction.

KEYWORDS：debt restructuring, debt risk, the risks of restructuring

目录

1 债务重组概述……………………………………………. 1

1.1 经营环节选择商业信用客户存在失误…………………… 2

1.2 债权企业在投资决策上管理层作出的决策性失误………….. 2

1.3 债权企业对其企业自身的债权没有认真管理……………… 2

1.4 对于债权人的影响和对债务人的影响…………………… 2

2 公司债务重组的特征与类型…………………………………. 3

2.1 债务重组的含义…………………………………… 3

2.2 公司债务重组的特征……………………………….. 3

2.3 公司债务重组的类型……………………………….. 4

2.3.1 以资产清偿债务……………………………… 4