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随着新《企业会计准则—债务重组》(1998年6月公布,2001年修订)的颁布,债务重组已经越来越成为改善企业财务状况的一种重要方式。本文首先对债务重组的起源和定义做了明确的介绍,比较国内和国外的相关情况。并对债务重组的方式及在债务重组中的会计问题的处理,债务重组的过程中发生的收益和损失对税务处理产生的影响进行分析,最后对新会计准则下的债务重组提出了几点补充建议。
关键词:债务重组,重组收益,报表处理,公允价值,现值

Along with was new "Enterprise Accountant Criterion □Debt Reorganization" (in June, 1998 to announce, in 2001 revised) promulgating, the debt reorganization already more and more became the improvement enterprise finance condition one important way. This article first has made the explicit introduction to the debt reorganization origin and the definition, compared with domestic and overseas related situation. And to the debt reorganization way and in debt reorganization accountant question processing, the income and the loss which in the debt reorganization process occurs the influence which processes to the tax affairs produces carries on the analysis, finally under the criterion debt reorganization put forward several supplements proposals to new accountant.
Key word: Debt reorganization, reorganization income, report form processing, fair and just value, current value