| 对新债务重组准则的几点认识 |
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| 引用本文： | 成凤艳.对新债务重组准则的几点认识[J].辽宁科技学院学报,2001,3(3):46-48. |
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| 作者姓名： | 成凤艳 |
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| 作者单位： | 本溪冶金高等专科学校,经济系,辽宁,本溪,117022 |
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| 摘 要： | 新债务重组的实施，使受让的非现金资产以帐面价值入帐，债务重组的差额计入资本公积，从而对上市公司产生了深远的影响，其规避风险的作用是显而易见的。但同时，新债务重组准则也存在一些有待进一步探讨的地方。
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| 关 键 词： | 公允价值 帐面价值 资本公积 风险 企业会计 债务重组 |
| 文章编号： | 1008-3723(2001)03-0046-03 |
| 修稿时间： | 2001年8月27日 |
Some Views on New Standards of Liabilities Restructuring |
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| CHENG Feng-yan.Some Views on New Standards of Liabilities Restructuring[J].Journal of Liaoning Institute of Science and Technology,2001,3(3):46-48. |
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| Authors: | CHENG Feng-yan |
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| Abstract: | The new liabilities restructuring standards require that transferred noncash assets should enter~ into the account~ book in book value ~and the balance caused by liabilities-restructuring should be cha~rged to capital~ accumulation account,thus exerting far-reaching influence on listed companies because of the obvious effect~ of liabilitie~s-restructuring on avoidance of risks,but on the other hand,there is still something to be further probed into~ about the new liabilities-restructuring standards. |
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| Keywords: | Fair value Book value Capital accumulation Risk |
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