浅议新债务准则中存在的若干问题

Consideration on the Issues Existed in New Debt Rules

为了规范债务重组行为,避免上市公司利用重组粉饰利润、包装企业业绩行为的发生,财政部颁发了新的债务重组准则。新准则是针对不完善的股票市场采用的权宜之计,其中仍存在有争议的问题,因而对其进行分析探讨,以使其进一步完善就极为必要。

Ministry of finance issued the restructuring debt rules aims at regulating the actions of restructuring debt, avoiding that listed companies modify profit by making use of it, packing corporation performance. The rule is a transition for the imperfect stock market, while it also exists dispute, therefore, it is necessary to analyze and discuss it to make perfect.