论债务重组及其会计处理

On the Recombination of the Debt and Accounting Disposal

现阶段 ,债权、债务纠纷已成为困扰我国企业发展的一大障碍。债务重组是解决债权人和债务人之间债权、债务关系的主要手段。债务重组是指在债务人发生财务困难的条件下 ,债权人按照其与债务人达成的协议或法院裁定作出“让步”的事项。文章分析了债务重组的特征和基本方式 ,并举例阐述了债务重组对债权人。

The dispution among creditors and debitors on their obligations over has become a big obstacle to perplex the present stage enterprises' development in our country.The debts recombination is a main way to solve the obligation relations among the creditor and debitor. the debt is recombinated to mean under the cirlumstances that the condition with difficult financial affairs happens to the debtor,the creditor is according to its terms of deciding and making concessions with agreement or court which debt or reachedding.The article has analysed the characteristic that debts are recombinated and basic way and explained for example that the debt recombinates the impact on the creditors and debtors.