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对新《债务重组》准则的若干思考

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摘要 债务重组在中国当下的经济生活中具有显著的意义,它对于改善我国企业不合理的债务结构,减轻企业特别是国有企业的债务负担有积极的作用,同时又避免了破产程序费时耗资、社会震荡等消极因素。以新债务重组准则出台为背景,研究该准则的一些缺陷之处及其对上市公司的负面影响,就存在的这些问题进行了探讨,并有针对性地提出改进措施。
作者 宋光清
出处 《科技创业月刊》 2010年第6期32-34,共3页 Journal of Entrepreneurship in Science & Technology
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