浅析“债转股”企业执行新《企业会计制度》应注意的问题

Analysis of the Problems Needing Attention in Excution of New Accounting System for the Enterprises That Turn Debt into Share

1999年,党中央、国务院为了加快国有大中型亏损企业转亏为盈,促进企业转换经营机制,对商业银行贷给亏损企业的贷款,通过组建金融资产管理公司,把企业欠银行的贷款及利息,置换成金融资产管理公司的股份,即“债转股“。对“债转股”企业执行新《企业会计制度》应注意的几个问题进行了探讨。

In order to accelerate making up deficits as surpluses and advancing entreprise to change management mechanism for big and middle deficit enterprises, the party center and the State Council, in 1999, decided that the commercial bank loan for deficit enterises to build up a financial and assets management company and to turn the loan and interests, owe a debt to bank, into the share of the company, that is turning debt into share. The problems needing attention in excution of new accounting system for the enterprises that turn debt into share are approached.