【正文】 .................................................................................. 1 論文的研究背景 ........................................................................................... 1 論文的研究意義 ........................................................................................... 1 文獻(xiàn)綜述 .............................................................................................................. 1 債務(wù)重組中公用價(jià)值的應(yīng)用 ....................................................................... 1 會(huì)計(jì)信息的披露在債務(wù)重組中的意義 ....................................................... 2 綜合評(píng)述 ....................................................................................................... 3 研究的方法與思路 .............................................................................................. 3 研究的方法 ................................................................................................... 3 研究的思路 ................................................................................................... 3 論文的基本框架 .................................................................................................. 3 2 債務(wù)重組基本理論 債務(wù)重組的概念 .................................................................................................. 5 2. 2 債務(wù)重組的方式 ............................................................................................. 5 債務(wù)重組的意義 .................................................................................................. 5 債務(wù)重組對(duì)債權(quán)人的意義 ........................................................................... 5 債務(wù)重組對(duì)債務(wù) 人的意義 ........................................................................... 6 3 ZL集團(tuán)債務(wù)重組的案情介紹 ......................................................................................................... 6 .............................................................................................. 6 .............................................................................. 6 ......................................................................................... 7 債務(wù)重組的形式的選擇 ............................................................................... 7 債務(wù)重組的主要內(nèi)容 ................................................................................... 7 4 ZL債務(wù)重組中存在的問(wèn)題 及成因 集團(tuán) 債務(wù)重組存在的問(wèn)題 ............................................................................. 8 虛增了企業(yè)利潤(rùn) ........................................................................................... 8 . 2 財(cái)務(wù)指標(biāo)可靠性不高 .................................................................................. 8 . 3 企業(yè)借機(jī)逃稅 .............................................................................................. 9 債務(wù)重組的會(huì)計(jì)信息失真 ......................................................................... 9 江西財(cái)經(jīng)大學(xué)現(xiàn)代經(jīng)濟(jì)管理學(xué)院普通本科論文 債務(wù)重組問(wèn)題的原因分析 ................................................................................. 9 集團(tuán)利用債務(wù)重組的利得與損失粉飾報(bào)表 ............................................. 10 公允價(jià)值的確認(rèn)困難與依賴(lài)性太高 ......................................................... 10 會(huì)計(jì)與稅法規(guī)定存在差異導(dǎo)致相關(guān)人員的利益驅(qū)動(dòng) ............................. 11 監(jiān)管力度不夠?qū)е仑?cái)務(wù)報(bào)表信息披露不真實(shí) ......................................... 11 5 改進(jìn) ZL 集團(tuán)債務(wù)重組的對(duì)策 調(diào)整債務(wù)重組損益的會(huì)計(jì)處理方法 ................................................................ 12 公允價(jià)值的正確運(yùn)用 ................................................................................. 12 合理確定債務(wù)重組損失的時(shí)間 ................................................................. 12 規(guī)范公允價(jià)值的確認(rèn)方法，提高會(huì)計(jì)人員職業(yè)判斷能力 ............................ 12 規(guī)范公允價(jià)值的確認(rèn)方法 ......................................................................... 12 提高會(huì)計(jì)人員對(duì)公允價(jià)值的職業(yè)判斷能力 ............................................. 13 完善相關(guān)的法律與法規(guī)，加強(qiáng)相關(guān)人員的道德建設(shè) .................................... 13 完善相關(guān)的法律法規(guī) ................................................................................. 13 加強(qiáng)相關(guān)人員的道德建設(shè) ......................................................................... 13 切實(shí)加強(qiáng)監(jiān)管和信息披露 ............................................................................... 14 加強(qiáng)外部監(jiān)督力度 ..................................................................................... 14 加強(qiáng)集團(tuán)財(cái)務(wù)報(bào)表信息披露 ..................................................................... 14 結(jié)語(yǔ) 參考文獻(xiàn) ........................................................................................... 16 致 謝 ........................................................................................... 17 江西財(cái)經(jīng)大學(xué)現(xiàn)代經(jīng)濟(jì)管理學(xué)院普通本科論文 1 1 引言 論文的研究背景與意義 論文的研究背景 1998 年財(cái)政部頒布的企業(yè)會(huì)計(jì)準(zhǔn)則關(guān)于債務(wù)重組中認(rèn)為債務(wù)重組在一定程度上影響著企業(yè)。 【 關(guān)鍵詞 】 債務(wù)重組 公允價(jià)值 會(huì)計(jì)信息失真 江西財(cái)經(jīng)大學(xué)現(xiàn)代經(jīng)濟(jì)管理學(xué)院普通本科論文 Abstract Debt restructuring is one of the main means of the debt burden, capital turnover in convenience to solve for the pany. The pany39。公司相應(yīng)提出加強(qiáng)企業(yè)債務(wù)信息披露、