企业债务重组问题研究

摘    要
随着我国社会主义市场经济的深入发展，资本市场的发展壮大，以及企业生产经营所处法律环境的不断完善，产生了诸如关联交易、产权变更、资产重组、债务重组、商品期货交易以及衍生金融工具的运用和交易等一系列前所未有的经济活动。本文主要阐述在2006年修订的《企业会计准则第12号——债务重组》存在若干问题的探讨。为了改进旧准则的不足，能够更好地指导会计工作，2006年我国新会计准则的颁布在很大程度上克服了旧准则的不足。新债务重组准则与旧准则相比有很多改进和补充，其亮点主要表现在债务重组定义的规范，明确了债务重组中债权人作出让步的实质，并且引入了公允价值计量属性。但是新债务重组准则仍存在财务困难难以界定、忽略了资金的时间价值和非货币资产的流动性风险、可能带来损益的转移等不足之处。因此，加强对新债务重组的研究，有利于更好地规范债务重组在实务中的应用。

关键词：债务重组；公允价值；债务重组方式
The Problem of Debt Restructuring
Abstract
 Along with our country socialist market economy development, the capital market development and expansion of production and operation of enterprises, and the legal environment of continuous improvement, produced such as connected transactions, property right changes, asset restructuring, debt restructuring, the commodity futures and financial derivatives and the use of transaction and a series of hitherto unknown economic activities. his article mainly elaborated in the 2006 revision of the “Enterprise Accounting Standards No.twelfth debt restructuring” Discussion about some problems. In order to improve the old criterion shortage, can better guide the accounting work, in 2006 China new accounting standards promulgated and largely overcome the old criterion shortage. The new debt reorganization criterion compared with the old criteria has many improvements and additions, the bright spot is mainly manifested in the debt restructuring standard definition,clear the debt reorganization creditors make concessions essence, and the introduction of fair value measurement attribute.But the new debt restructuring standards still exist in financial difficulty is difficule to define, ignore the time value of capital and non monetary asset liquidity risk,can bing profit transfer and other deficiencies. Therefore, the strengthening of the new debt restructuring research, is conducive to a better standard debt reorganization in the practice application.
     Key words:  restructuring;  limitation;  improvement measures

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