| 国有企业建立现代企业制度的困境和对策 |
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| 引用本文： | 姚伟.国有企业建立现代企业制度的困境和对策[J].新余高专学报,2003,8(1):37-39. |
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| 作者姓名： | 姚伟 |
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| 作者单位： | 新余高等专科学校,经贸系,江西,新余,338031 |
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| 摘 要： | 国有企业在建立现代企业制度的进程中困难重重，负债过度、资本全严重不足是主要原因，现从产生原因和对策两方面进行探讨，并着重从国有企业债务重整的原则出发探讨了实行债务重整的不同方法及不同方法下的会计处理工作。
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| 关 键 词： | 债务 资本金 债务重整 现代企业制度 国有企业 |
| 文章编号： | 1008-6765(2003)01-0037-03 |
| 修稿时间： | 2002年9月30日 |
The Difficult Situation and Countermeasures of the Establishment of the Modern Corporate System by the State - Owned Enterprises |
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| YAO Wei.The Difficult Situation and Countermeasures of the Establishment of the Modern Corporate System by the State - Owned Enterprises[J].Journal of XinYu College,2003,8(1):37-39. |
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| Authors: | YAO Wei |
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| Abstract: | In the course of the establishment of the modern corporate system, t he state-owned enterprises face difficulties. The major problems are that they run into heavy debts and seriously lack capital funds. This paper discusses the causes of difficulties and countermeasures and in view of the principle of restr ucturing the state-owned enterprises' debts, explores the different ways of res tructuring debts and accounting work. |
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| Keywords: | Debts Capital funds Restructuring debts Modern corporate system |
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