债务重组准则对企业财务的影响

The Influence of Debt Recombination Principle on the Accounting of Enterprises

本文主要阐述债务重组准则的制订,即企业资金紧缺,难以按期偿还债务时,债务人和债权人达成协议进行债务重组,并根据往来双方的实际状况而采取的一种具体财务管理措施。

The article discusses on the point that it is a practical accounting management measurement on the basis of the practical situation to make the debt recombination principle when the enterprise is short of capital and hard to pay the debt, and the creditor and the debtor can reach an agreement.