企业债务重整的惹干问题

^Some Issues about the Enterprise Debt Rearrangement

本文认为，企业任务重整的三种主要方式应为“改变偿债资产”、“债务资本或投资转换”和“修订债的条款”，不宜理解为“转让非现金资产”、“发行权益性证券”和“更改负债条件”，并对固定资产抵债及修订债的条款两种情况下的帐务处理，提出了更为合理、简便的核算方法。最后，对债务重整中出现的国有资产流失、偷漏税、不正之风等问题提了相应的对策。

The paper aims at describing three main forms of the enterprise debt reantangement(i .e. I.to shuffle sinking assetsi 2. to convert liability into capital or invesunent;3.to revise the anicles of debts ) instead of other three foms(i.e. I .to assign non- cash assets: 2. to issue subrogation securities;3. to alter liability conditions) . The author also proposes some reasonable and simple accounting methods to the debt rearangement as well as some countemeasures about the loss of national asset and tax evasion,etc.