债务重组的会计问题研究

本文根据新会计制度的规定,就债务重组的基本原理五种债务重组方式的会计处理事项分别作了说明,并对中外关于债务重组的处理方法进行了比较,找出了其中的差异。为了寻找更为完善的对债务重组的会计处理方法,本文对新会计制度关于债务重组的某些不足之处进行了讨论,提出了相应的意见和建议。

The Research of the accounting Problems about Debt Reconstructing

On the basis of regulations in new accounting system, the paper explains basic principles and five kinds of accounting treatment concerning debt reconstructing. To find the differences between the foreign and Chinese accounting treatment, the paper makes comparison between FASB and Chinese dealing on debts reconstructing. At last, the paper promotes some personal suggestions about the new accounting system on debts reconstructing to perfect the accounting treatment in China.