浅议新债务准则中存在的若干问题

Analysis on Issues in the Standards of the Debt Restructure

为了规范债务重组行为,避免上市公司利用重组粉饰利润、包装企业业绩行为的发生,财政部颁发了新的债务重组准则。如今,新准则已实施了两年多,新准则是针对不完善的股票市场采用的权宜之计,其中仍存在有争议的问题,因而对其进行分析探讨,以使其进一步完善就极为必要。

In order to standardize the behavior of debt restructure, avoid whitewashing profits and dressing the performance of listed com panies by means of debt restructure, the Finance Ministry issued the new standards of debt restructure in 2001. By now, the new standards liavt-been applied for more than TWO years . It is an expedience aiming at the imperfect stock market and there are still some controversial issues, so it becomes quite mecessary to analyze and discuss the standards in order to improve it.