债务重组让步内涵探析

Research on Connotations of Liability Reorganization and Concession

让步是债务重组日 ,债权人在原债权重组后的可实现价值大于原债权的变现价值的情况下 ,由于债权人选择债务重组方式实现债权所造成的可实现价值低于原债权应收价值的差额。科学界定让步内涵 ,有利于从经济学的角度解释债权人寻求债务重组的动机 ,正确选择债务重组方式 ,真实反映债权人与债务人间的经济利益关系 ,提高会计信息的相关性 ,进一步完善会计准则。

Scientifically defining their connotation of concessio0n is favourable for economic explanation of the creditor's motive of seeking liability reorganization, for the correct choice of the method of liability reorganization, to truly reflect the economic interest relation between creditors and debtors, increase the relation with account information and further perfect the accountant principles.