吉林财经大学毕业论文企业债务重组存在的问题及对策学院XXXXXXXXXXXXXX专业班级XXXXXXXXXXXXXX学生姓名XXXXXXXXXXXXXX学号XXXXXXXXXXXXXX指导教师XXXXXXXXXXXXXX职称XXXXXXXXXXXXXXX二○一一年三月毕业论文原创性声明本人郑重声明：所呈交毕业论文，是本人在指导教师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。论文作者签名：年月日摘要债务重组是解决企业债务负担过重、资金周转困难的强有效的重要手段之一所以是各负债企业争相采取的措施。但就现有的相关法律、法规来看，一整套的规范企业债务重组行为的法律法规体系尚未建成，在许多方面还存在问题。本文通过对企业债务重组现状的分析，指出企业债务重组存在六个方面的问题，并提出相应的具体解决办法和配套措施，以使债务重组能真正地发挥其积极的作用和效果，减轻企业的经济负担，帮助企业摆脱困境，从而促进国民经济的发展。【关键词】企业债务重组；原因；问题；措施AbstractDebtrestructuringisoneofthemostimportantmethodsofvariousliabilitiesenterprisecontendsmeasuresasthesolutiontoenterprisedebtburdenandthecapitalturnoverdifficulties.Butwecanseefromtheexistingrelatedlawsandregulationsthatasetofstandardaboutenterprisedebtrestructuringbehaviorofthelegalsystemhavenotyetbuilt,andtheexistingregulationssystemhavemanyproblems.Basedontheanalysisofthecurrentsituationofenterprisedebtrestructuring,thepapertriestopointouttheexistingsixproblemsandputforwardrespondingsolutionsandmeasuresthatwouldmakedebtrestructuringreallyplayitspositivefunctionsandeffects.Thereforeitwilleaseburden,helpenterprisekeepfromthedifficulties,andpromotethedevelopmentofnationaleconomy.Keywords:enterprisedebtrestructuring；causes;questions;measures目录一、债务重组概述...................................................................................................................................1（一）债务重组的原因......................................................................................................................1（二）债务重组目标..........................................................................................................................1（三）债务重组的方式.......................................................................................................................1（四）企业债务重组的现实意义.......................................................................................................21.解决不良资产，深化企业改革....................................................................................................22.债务重组实现资本结构调整........................................................................................................2二、企业债务重组存在的问题...............................................................................................................3（一）观念错误...................................................................................................................................3（二）不符合一致性原则...................................................................................................................3（三）违背谨慎性原则.......................................................................................................................3（三）政策不完善，国有资产流失，企业借机逃税......................................................
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