论债务重组

Talk about Reformation of Debt

随着经济发展 ,企业财务状况可能会发生困难 ,导致现金流转不畅 ,出现暂时的资金短缺 ,在这种情况下 ,债务人、债权人通过相互协商 ,债权人作出某些让步 ,使债务人减轻负担 ,渡过难关 ,这便是债务重组。其重组方式分五种。第一 ,以低于债务的账面价值的现金清偿债务 ;第二 ,以非现金资产清偿债务 ;第三 ,债务转为资本 ;第四 ,修改其他债务条件 ;第五 ,以上两种或多种方式的组合。无论何种重组方式 ,债务人。

Along with economic development, in financial situation, enterprises may encounter difficulties; it can lead to funds shortage, under the condition, debtors and creditors consult each other, creditors make some concessions, lighten the burden on debtors, tide over the difficulty, this is a reformation of debt. This paper expounds five ways of reformation and financial settlements.