企业债务重组案例分析——以广东SCP股份有限公司为例1

摘要

改革开放以来，我国社会经济得到了快速的发展，企业流动资金的运行速度也逐渐加快，在企业的发展中，有时由于企业资金规划不当导致其日常经营活动无法正常运转，此时向其他机构贷款以保证企业的正常运转便成为了一种较为有效的发展方式，这种的方式的弊端就是企业极有可能出现过度负债。现行中，为解决企业过度负债的问题，债务重组是其中一个十分有效的方式。然而，由于受社会现象的影响或企业本身运用债务重组方式的不得当，在其实际运用中就会出现较多问题，比如有些公司利用债务重组进行利润操作、粉饰报表等违法乱纪的行为。目前，制约我国企业债务重组的一个关键问题就是有些企业在执行时并没有严格地按照会计准则实施，而且就目前我国的债务重组现状而言，在相关制度上依然存在着较多问题。

本文以“广东SCP股份有限公司”为例，针对SCP企业在进行债务重组时出现的一些问题进行了论述分析并提出了几条建设性的意见。同时引申出企业现行重组中出现的问题提供了理论支持，旨在为企业的债务重组起到有效地推动作用。

关键字：债务重组；会计准则；存在问题；建议

Research on debt restructuring——ST company as the example

Abstract

Since reform and opening up, China's economy has been developing rapidly, corporate liquidity run more quickly, however, when the Fund was established, businesses will choose to loan to other agencies to ensure the normal operation of the enterprise, the drawbacks of this approach is that business is likely to appear excessive debt. However, due to the impact of social phenomena or the enterprise itself shall not be treated using the debt restructuring, there will be more problems in its practical application, such as some companies use debt restructuring operating profit, reports and other acts of lawlessness whitewash. Currently, one of the key problems that restrict corporate debt restructuring of some companies is not strictly in accordance with accounting standards in the implementation of, and in terms of the present status of the enterprise restructuring, there are still exists many problems in the relevant system.

Paper to "Guangdong SCP Corporation" for cases, according to the SCP enterprises in debt restructuring were discussed some problems of analysis , and put forward a few constructive suggestions. At the same time come out of existing enterprise restructuring problems which provide theoretical support, aimed at restructuring enterprises play an effective role in promoting.

Keywords：debt restructuring; accounting standards; problems; advice

目录

摘要................................................................................................ 错误!未定义书签。Abstract .......................................................................................... 错误!未定义书签。引言.. (4)

1 债务重组的背景分析 (2)

2 债务重组基本理论 (3)

2.1 债务重组的概念和内容 (3)

2.2 债务重组的方式 (3)

2.2.1以资产清偿债务 (4)

2.2.2债务转为资本 (4)

2.2.3修改其他债务条件 (4)

3 案例分析—以广东SCP股份有限公司为例 (5)

3.1案件背景 (5)

3.2 案件分析 (6)

3.2.1审计过程发现的问题 (6)

3.2.2解决办法及结果 (7)

4 企业债务重组存在的问题 (8)

4.1 企业对债务重组的错误认识 (8)

4.2利用债务重组操控利润 (8)

4.3 相关法律法规有待完善 (8)

5 完善企业债务重组的措施 (9)

5.1健全会计管理体制 (9)

5.2完善债务重组准则 (9)

5.3规范政府行为 (9)

5.4加强监管力度 (9)

结论 (10)

参考文献 (11)

致谢 (13)