债务重整及其会计处理

Debt Realignment and Its Accounting Process

西方发达国家的经验以及我国近几年的实践均表明，债务重整在一定程度上有助于经济秩序的稳定。本文在探讨了债务重整的内在含义的基础上，着重讨论了债务重整的会计处理方法，并对这些方法进行了理论分析。

The experiences in the western powers and the recent practice in China show that debt realignment is of help to some degree in the stability of economic order. This paper aims at discussing accounting process methods of debt realignment and analyzing them in theory on the basis of probing into the implications of debt realignment.