enterprise debt
1.According to the analysis of cash flows structure, enterprise ability to pay debt, liquidity, ability to obtain cash, earning quality and enterprise ability to develop, investors can know the liquidity of enterprise assets, judge enterprise financial position, predict enterprise future cash flows and invest rationally with the help of cash flows report.
2.From the view of the relationship between financial structure and enterprise governance structure, the enterprise governance structure is the image of the enterprise financial structure, the financial structure is the basement of the enterprise governance structure, the debt financing has more positive encourage mechanism and less moral risk, the rational external financing sequence is debt financingequity financing.
3.Distribute the pertinent information of cloth according to authoritative ministry, enterprise bond interest already was made clear should impose income tax, in order to show the distinction that with national debt breed invests, and in principle is told, the method of levy taxes of dividend distribution income that its impose method to should get with investor is same, collect by the tax rate of 20% namely, do not set case piece dot, when carrying out, by the clique interest firm generation is buckled, but according to handing in place management greatly to appear on the market the concerned department of enterprise bond says, appear on the market at present breed is very few, trade not active also, to its the executive job of accrual levy has not begun, the difference that goes up in yield level about enterprise bond and national debt so, answer to do not have immediate impact with pay taxes.
4.The sole proprietor may not transfer or conceal the property of the sole proprietorship enterprise prior to full payment of its debt.
5.Expenses plan and also funds plan; Existing or anticipated enterprise statement of profit and loss and property debt table; Cash flow indicator.
6.Final yield obtains the investment management person that is enterprise make choice of to bring, and can pay off finally, should inspect whole pension system to commercialize run a condition and decide, do not allow redound of any acceptance of a business organization, but a few products that the bank offers may make the enterprise achieves fixed earnings, for instance national debt.
7.Modern theory of the research on the bank-firm relation aboard, that is on the basis of information economics, finance economics, management science of the enterprise, chiefly deal with contract theory of bank-firm debt regroup, the role and form of the bank in the government reconstruction of the firm.
8.Last year, the state has intensified the efforts on the implementation of enterprise merger and bankruptcy policies and pushed forward a series of important measures such as debt-to-equity swap and the increase of the interest subsidy for technical upgrade. Those measures have not only effectively boosted the economic benefits of the SOEs for a favorable turning in that year and also laid a solid foundation for achieving the objectives of the three-year reform and difficulty relief for SOEs and for the long-term development as well.
9.2006 the Ministry of Finance issued a new "Enterprise Accounting Standards No. 18 -- income tax," discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax accounting, leading to the new criteria and norms in the old definition of difference, income to determine income tax expenses and losses relating to the disposal of significant differences.
10.Go bankrupt according to our country legal regulation, unit of choose and employ persons goes broke, when undertaking belongings allocates bankrupt, ought to pay above all go bankrupt the wage that the enterprise owes a worker and cost of labor security are used, after paying worker pay and cost of labor security to use, if have the rest, ability pay off goes bankrupt company place owes imposition and other debt.
