债务重组准则运用中出现的问题及应对

Problems and Solutions in Application of Debt Restructuring Standards

2006年2月,新《债务重组准则》发布实施,该准则允许企业采用公允价值计量和确认重组收益,实现了我国会计准则与国际的趋同。但债务重组准则在当前并不完善和成熟的市场中给企业人为操纵利润留下了较大空间,在运用中暴露出了一些问题。文章对这些问题进行了揭示和分析,提出了改进负债重组会计处理与披露方法及加强监管进行风险警示等具体应对措施。

The New Debt Restructuring Standards carried out in February 2006 allowed enterprises to measure and confirm restructuring incomes by adopting the fair value, which realized the convergence between our national accounting and the international. However, debt restructuring standards give the enterprises a lot of space to make profits in the current imperfect and immature market, and lead to many problems in practice. This paper not only reveals and analyzes these problems but also presents some solutions to improve the methods of debt restructuring accounting and to give a risk waming by strengthening supervision.