对优化债务重组准则的思考

Thought about the Principle of Optimizing Debt Reorganization

2001年1月18日,财政部对《企业会计准则———债务重组》做了一系列修订。修订后的债权重组准则在定义、范围、债权债务人会计处理方法上都与原准则有很多不同之处,对于债务人的债务重组差额,新准则不再允许确认债务重组收益,而是直接计入资本公积,从而避免了非经营性收益对企业利润的歪曲。但是新准则仍存在局限,某些业务的账务处理仍有不妥之处,准则对利用债务重组间接增加利润的行为也缺乏相应的约束。这些问题都有待于我们思考和解决。

It is most important of amending the principle of the debts recombine to improve the quality of accunting information and avoid the distortion of non-operating benefit to the company profit. However, the new principle have still some problems at the parvalue of the recombine cerditor's rights to record as surrendered non-cash assets and the debtor's payment with inventory. My article presents some method to improve the conditions.