对新债务重组准则的几点认识

Some Views on New Standards of Liabilities Restructuring

新债务重组的实施 ,使受让的非现金资产以账面价值入账 ,债务重组的差额计入资本公积 ,从而对上市公司产生了深远的影响 ,其规避风险的作用是显而易见的。但同时 ,新债务重组准则也存在一些有待进一步探讨的地方。

The new liabilities restructuring standards require that transferred noncash assets should enter~ into the account~ book in book value ~and the balance caused by liabilities-restructuring should be cha^rged to capital~ accumulation account,thus exerting far-reaching influence on listed companies because of the obvious effect~ of liabilitie^s-restructuring on avoidance of risks,but on the other hand,there is still something to be further probed into~ about the new liabilities-restructuring standards.