【正文】
ebt restructuring, the paper tries to point out the existing six problems and put forward responding solutions and measures that would make debt restructuring really play its positive functions and effects .Therefore it will ease burden, help enterprise keep from the difficulties, and promote the development of national economy. Keywords: enterprise debt restructuring ;causes。 measures 范文范例參考 WORD 格式整理 目 錄一、債務(wù)重組概述 ...................................................................................................................................1(一) 債務(wù)重組的原因 ......................................................................................................................1(二) 債務(wù)重組目標(biāo) ..........................................................................................................................1(三)債務(wù)重組的方式 .......................................................................................................................1(四)企業(yè)債務(wù)重組的現(xiàn)實(shí)意義 .......................................................................................................2,深化企業(yè)改革 ....................................................................................................2 ........................................................................................................2二、企業(yè)債務(wù)重組存在的問題 ...............................................................................................................3(一)觀念錯(cuò)誤 ...................................................................................................................................3(二)不符合一致性原則 ...................................................................................................................3(三)違背謹(jǐn)慎性原則 .......................................................................................................................3(三)政策不完善,國有資產(chǎn)流失,企業(yè)借機(jī)逃稅 .......................................................................4(四)債務(wù)重組中重組損益及所得稅的會(huì)計(jì)處理有欠妥善 ...........................................................4(五) 社會(huì)化的保障體系尚未建立,“企業(yè)辦社會(huì)”的負(fù)擔(dān)重 .....................................................5(六)重組資產(chǎn)入賬價(jià)值的確認(rèn)方面 ...............................................................................................5四、債務(wù)重組過程中相應(yīng)的解決辦法和配套措施 ...............................................................................6(一)合理確定債務(wù)重組對(duì)象和范圍 ...............................................................................................6(二)加快體制改革,建立健全債務(wù)重組配套政策 .......................................................................6 .........................................................................................