试论新债务重组

Discussion on Obligation Reorganization

2000年12月财政部对《企业会计准则--债务重组》进行了修订,修订后的新准则在债务重组的定义、方式、债权人和债务人的会计处理等方面都有较大的变化。新的债务重组准则极大地规范了企业的债务重组行为,防止了企业借债务重组操纵利润,粉饰会计报表。但在执行过程中还存在一些问题,建议对新准则进行相应的修改。

The Finance Ministry made revision to Business Enterprise Accounting Standard. The revised regulations make clear definition on obligation reorganization, forms, the fiscal disposal and debt owners. The standards can prevent the false accounting information. But there are still something to be revised.