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债务重组会计的两个核心问题

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债务重组会计的两个核心问题

发布日期:2018-01-23 作者: 点击:

一、我国债务重组准则的三次变革 


内蒙古11选5走势图ZUOWEIWOGUODUIZHAIWUZHONGZUJIAOYIDEHEXINGUIFANWENJIAN,ZHAIWUZHONGZUZHUNZEJINGLILE1998NIANZHIDING、2001NIANXIUDING、2006NIANZAIXIUDINGSANCIBIANGE: 


(一)1998年债务重组准则的制定 


内蒙古11选5走势图20SHIJI90NIANDAI,SUIZHEWOGUOSHICHANGJINGJIDEBUDUANSHENRUYUFAZHAN,QIYEZHIJIANDEJINGZHENGRIQUJILIE,YIXIEQIYEYOUYUZISHENGUANLIBUSHANHUOSHOUZHENGCEDENGWAIBUYINSUDEYINGXIANG,CHUXIANLEZIJINZHOUZHUANKUNNAN、NANYICHANGHAIDAOQIZHAIWUDENGWENTI,XUDUOZHAIWUQIYEYUZHAIQUANQIYEXIESHANGHOU,CAIQUYIZICHANQINGCHANGZHAIWUHUOJIANGZHAIWUZHUANWEIZIBENDENGFANGSHIJINXINGZHAIWUZHONGZU,YIHUANJIECAIWUKUNNAN。 


内蒙古11选5走势图WEILEGUIFANZHAIWUZHONGZUJIAOYI,WOGUOCAIZHENGBU1998NIAN6YUEBANBULEZHAIWUZHONGZUZHUNZE,GAIZHUNZEZUIDADELIANGDIANZAIYUGONGYUNJIAZHIDEYINGYONGYIJIJIANGZHAIWUZHONGZULIDEJIRUDANGQISUNYI。ZHUNZEGUIDING,ZHAIWURENYIFEIXIANJINZICHANQINGCHANGZHAIWUDE,YINGJIANGZHONGZUZHAIWUDEZHANGMIANJIAZHIYUZHUANRANGDEFEIXIANJINZICHANDEGONGYUNJIAZHIZHIJIANDECHAEZUOWEIZHAIWUZHONGZUSHOUYI,JIRENDANGQISUNYI;ZHAIWUZHUANWEIZIBENDE,YINGJIANGZHONGZUZHAIWUDEZHANGMIANJIAZHIYUZHAIQUANRENYINFANGQIZHAIQUANERXIANGYOUGUFENDEGONGYUNJIAZHIZONGEZHIJIANDECHAEZUOWEIZHAIWUZHONGZUSHOUYI,JIRENDANGQISUNYI。CIZHUNZEGUIFANLEZHAIWUZHONGZUFANGSHI、HUIJICHULIFANGFA、XINXIPILUDENG,ZENGQIANGLEZHAIWUZUHUIJIXINXIKEBIXING。DANZAIDANGSHIDEHUIJIHUANJINGXIA,GONGYUNJIAZHIDEYINGYONGYIJIZHAIWUZHONGZUSUNYIJIRULIRUNBIAOCHENGWEIQIYECAOZUOLIRUNDESHOUDUAN,ZHEIJIDADEJIANGDILEHUIJIXINXIDEKEKAOXINGHEXIANGGUANXING,YUHUIJIXINXIDEJUECEYOUYONGXINGBEIDAOERCHI。 


(二)2001年债务重组准则的修订 


ZAIZHAIWUZHONGZUZHUNZE(1998)BANBUHOUDELIANGNIANNEI,ZHAIWUZHONGZUJIAOYIYIDUCHENGWEIQIYECAOZONGLIRUN、JINXINGYINGYUGUANLIDEGONGJU,YINFALEDUIZHAIWUZHONGZUDEYANZHONGXINRENWEIJI。CAIZHENGBUZAIGUANGFANZHENGQIUSHEHUIGEFANGMIANYIJIANHOUYU2001NIANDUIZHAIWUZHONGZUZHUNZE(1998)JINXINGLEXIUDING,QIMUDESHIGUIFANSHANGSHIGONGSIDEZHAIWUZHONGZUJIAOYI,JIANSHAOSHANGSHIGONGSIJINXINGYINGYUGUANLICAOZONGLIRUNDEKONGJIAN,TIGAOCAIWUHUIJIBAOGAODEKEKAOXING,WEIHUTOUZIZHEDELIYI。 


ZHAIWUZHONGZUZHUNZE(2001)GUIDING,ZHAIWURENYIFEIXIANJINZICHANQINGCHANGZHAIWUDE,YINGJIANGZHONGZUZHAIWUDEZHANGMIANJIAZHIYUZHUANRANGDEFEIXIANJINZICHANZHANGMIANJIAZHIHEXIANGGUANSHUIFEIZHIHEDECHAE,QUERENWEIZIBENGONGJIHUODANGQISUNSHI;YIZHAIWUZHUANWEIZIBENQINGCHANGZHAIWUDE,YINGJIANGZHONGZUZHAIWUDEZHANGMIANJIAZHIYUZHAIQUANRENYINFANGQIZHAIQUANERXIANGYOUGUQUANDEZHANGMIANJIAZHIZHIJIANDECHAE,QUERENWEIZIBENGONGJI。CICIXIUDINGQUXIAOLEGONGYUNJIAZHIDEYINGYONG,BINGGUIDINGZHAIWUZHONGZUSHOUYIBUZAIJIRUDANGQISUNYI,ZHEICHONGFENKAOLVLEWOGUODANGSHIDEHUIJIHUANJING,CEZHONGYUHUIJIXINXIDEKEKAOXING,YINWEIZAIDANGSHIWOGUODESHICHANGHUANJINGXIA,YIDINGSHIZAIKEKAOXINGDEQIANTIXIA,XUANZEZUIXIANGGUANDEHUIJIXINXI。 


(三)2006年债务重组准则的再修订 


内蒙古11选5走势图WEILESHIYINGJINGJIQUANQIUHUADEQUSHI,SHUNYINGZHONGGUOSHICHANGJINGJIFAZHANDUIHUIJIGONGZUOTICHUDEXINYAOQIU,CAIZHENGBUYU2006NIAN2YUE15RIBANBULEXINDEHUIJIZHUNZETIXI(BAOKUO1GEJIBENZHUNZEHE38GEJUTIZHUNZE),QIZHONG《QIYEHUIJIZHUNZEDI12HAO——<ZHAIWUZHONGZU>》SHIZAIZHAIWUZHONGZUZHUNZE(2001)DEJICHUSHANGXIUDINGDE。ZHUNZEGUIDING,ZHAIWURENYIFEIXIANJINZICHANQINGCHANGMOUXIANGZHAIWUDE,YINGJIANGZHONGZUZHAIWUDEZHANGMIANJIAZHIYUZHUANRANGFEIXIANJINZICHANDEGONGYUNJIAZHIZHIJIANDECHAEQUERENWEIZHAIWUZHONGZULIDE,ZUOWEIYINGYEWAISHOUZHI,JIRUDANGQISUNYI;YIZHAIWUZHUANWEIZIBENFANGSHIJINXINGZHAIWUZHONGZUDE,YINGJIANGZHONGZUZHAIWUZHANGMIANJIAZHIYUZHAIQUANRENYINFANGQIZHAIQUANERXIANGYOUGUFENDEGONGYUNJIAZHIZONGEZHIJIANDECHAEQUERENWEIZHAIWUZHONGZULIDE,JIRUDANGQISUNYI。KEJIAN,CICIXIUDINGSHIDEGONGYUNJIAZHIZHONGXINDEDAOYINGYONG,BINGJIANGZHAIWUZHONGZUSUNYIZUOWEIDANGQISUNYICHULI,JIZHONGXINHUIDAOLEZHAIWUZHONGZUZHUNZE(1998)DEGUIDING,ZHEIZAIYIDINGCHENGDUSHANGSHUOMINGLEWOGUOHUIJIHUANJINGDEDAOLEJIDADIGAISHAN。 


泸州会计师事务所


二、债务重组会计的两个核心问题 


CONGWOGUOZHAIWUZHONGZUHUIJIZHUNZEDESANCIBIANGEZHONGKEYIKANCHU,ZHAIWUZHONGZUZHUNZEDEFANFUXIUDINGSHIJIEHEWOGUODEBUTONGSHIQIDEHUIJIHUANJINGWEIRAOZHELIANGGEHEXINWENTIZHANKAIDE:

(1)“ZHAIWUZHONGZULIDE”QUERENWEIHEZHONGHUIJIYAOSURUZHANG;

内蒙古11选5走势图(2)ZHAIWURENYONGYUCHANGZHAIERZHUANRANGDEFEIXIANJINZICHANHUOGUQUANDENGZAIJILIANGSHICAIYONGHEZHONGJILIANGSHUXING。 


ZHUNZEZHONGGUANYU“ZHAIWUZHONGZULIDE”QUERENJIZHONGSHIFOUZAIJIANGQIJIRUDANGQISHOUYI。RUGUOJIRUDANGQISUNYI,HUIJIXINXIGENGXIANGGUANHELI,DANHUIDUIZHAIWUQIYEDEDANGQILIRUNCHANSHENGYINGXIANG,CONGERWEIQIYELIYONGZHAIWUZHONGZUJIAOYICAOZONGLIRUNTIGONGLEJIHUI,ZHEIYESHI2001NIANXIUDINGDEYUANYINZHIYI。RUGUOBUJIRUSUNYI,RUJIRU“ZIBENGONGJI”ZHANGHU,ZEBUHUIDUIDANGQIDESUNYICHANSHENGYINGXIANG。DUIYUZHUANRANGDEFEIXIANJINZICHANHUOGUQUANJILIANGSHUXINGDEXUANZE,JIZHONGYUZHANGMIANJIAZHIHEGONGYUNJIAZHIZHIZHENG。CONGLILUNSHANGJIANG,ZHUANRANGDEFEIXIANJINZICHANHUOGUQUANCAIYONGZHANGMIANJIAZHIJILIANGGENGKEKAO,CAIYONGGONGYUNJIAZHIGENGWEIXIANGGUANHELI,DANGONGYUNJIAZHIDEHELIQUEDINGQUESHINANDIAN,DUIYUMEIYOUHUOYUEJIAOYISHICHANGDEZICHAN,YIXIEQIYEHENKENENGZIZHUQUEDINGQIGONGYUNJIAZHI,CONGERJIANGDIHUIJIXINXIDEZHILIANG。 


内蒙古11选5走势图SHANGSHULIANGGEHEXINWENTIDEBENZHISHIZAIJUECEYOUYONGDEHUIJIMUBIAOXIA,RUHEPINGHENGHUIJIXINXIDEKEKAOXINGHEXIANGGUANXING,JINERXUANZEHEZHONGHUIJIYUANZE、HUIJIZHENGCE。BIZHERENWEI,TEDINGDEHUIJIYUANZE、HUIJIZHENGCEDEXUANZEZONGSHIYUTEDINGDEHUIJIHUANJINGXIANGLIANXIDE,HUIJIYUANZE、HUIJIZHENGCEDEXUANZEYAOTIXIANHUIJIHUANJINGDEYAOQIU,ERHUIJIYUANZE、HUIJIZHENGCEDEXUANZEYEJUYOUJINGJIHOUGUO,TAFANGUOLAIYINGXIANGZHEHUIJIHUANJING,LIANGZHEBIXUXIEDIAOTONGYI,JIBIXUZAITEDINGDEHUIJIHUANJINGXIAXUANZETEDINGDEHUIJIYUANZEHEHUIJIZHENGCE,ZHEIYANGCAINENGFAHUIHUIJIZAISHICHANGJINGJIZHONGDEZUOYONG,CAINENGTUIDONGSHICHANGJINGJIYIJIHUIJIXUEKEBENSHENDEFAZHANHEWANSHAN。 


ZHUYAOCANKAOWENXIAN: 


1.CAIZHENGBU。QIYEHUIJIZHUNZE——ZHAIWUZHONGZU。CAIHUIZI[1998]24HAO 


内蒙古11选5走势图2.CAIZHENGBU。QIYEHUIJIZHUNZE——ZHAIWUZHONGZU。CAIHUIZI[2001]7HAO 


3.CAIZHENGBU。QIYEHUIJIZHUNZE2006.BEIJING:JINGJIKEXUECHUBANSHE,2006

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关键词:泸州代理记账,泸州会计代理,泸州会计师事务所

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