对《债务重组准则》实施中应注意的几个问题的探讨

从1999年1月1日至2000年12月31日，《企业会计准则－债务重组》在企业执行过程中，由于准则对债务重组业务会计处理规定上的某些缺陷，导致了某些企业尤其是某些上市公司利用此法律上的便利，随意调节度利润，粉饰财务报表，给国家在会计信息失真的治理工作方面制造了障碍，国家财政部审时度势，及时修订了《企业会计准则－债务重组》准则，克服了原准则的缺陷，进一步规范了企业债务重组务和会计核算办法，使中国的会计准则体系进一步得到了完善，但新准则的实施由于新经济情况的情况，难免有不妥当的表现，笔者从六个方面提出了应注意的和改进的问题，希望能与同仁进行商榷并在该准则实施和执行过程中引起关注，对该准则的有效实施产生一些进步的影响。

Discussion on the Issues in the Implementation of Debt Restructuring Principles

From January 1, 1999 to December 31, 2000, enterprises followed the Enterprise Accounting Standards--Debt Restruction. But in practice, some enterprises, especially those listed companies made use of the defects of the Standards to adjust their annual profits and prettified their financial statements. All of these created the difficulties for the government to control the accounting information. The Ministry of Finance modified the old Standards and the exiting defects was overcome. The new Standards further standardized the operations of debt restruction and its accounting methods and perfected the Chinese accounting standards system. But the new Standards still have some unsuitable aspects caused by the influences from the new economic situation. The author starts from six aspects to illustrate the issues that should be paid attention to and should be improved. He hopes his ideas will be discussed and the whole ideas can play positive roles in the implementation of the new Standards.