浅谈企业债务重组的会计问题

题目： 浅谈企业债务重组的会计问题

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摘要

摘 要

过度负债已成为制约我国国有企业发展和改革的重要瓶颈。因此，解决国有企业过度负债的问题成为当务之急。

债务人发生财务困难时债权人同意作出让步的行为称为债务重组。这种让步带来了对债务重组收入或损失和偿债物资的计量的会计处理问题。我国债务重组会计准则很大程度上借鉴了国际准则的作法，在原准则的基础上做了很大的改进，但在某些会计问题上依然不能够全面地反映出会计信息质量的要求，还存在着许多会计问题。本文从债务重组的概念出发，结合债务重组的起因进行探讨研究，然后以债务人和债权人的立场分别分析我国债务重组准则对不同重组方式的会计处理方法，并结合比较复杂的案例加以分析说明，以求能够找出更多的存在的会计问题。然后，对一些被广泛议论的债务重组会计问题提出了可行性的解决的方案，目前存在的问题大多是因为会计处理不能符合会计信息质量要求所产生的，最后对债务重组研究的意义与价值进行了总结归纳。 关键词：债务重组；会计处理；会计问题；会计信息质量

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Abstract

ABSTRACT

The heavy debts have become a serious restriction for state一owned enterprise's development and reform. So it is vital importance to solve heavy debt of state一owned enterprises.

Debt restructuring is the debtor's financial difficulties, the behavior of the creditors agreed to make concessions. This concession resulted in the measurement of material on debt and debt restructuring of income or loss accounting treatment. Debt Restructuring Accounting Standards in China owes much to international guidelines practice guidelines based on the original there is a great improvement, but on certain accounting issues still can not fully reflect the quality of accounting information requirements, there are a number of accounting. In this paper, the concept of debt restructuring, combined with the causes of debt restructuring; then the position of creditors and debtors analysis of the debt restructuring guidelines were different ways of restructuring the accounting treatment, combined with the more complex cases to be analyzed, in order to be able to more to identify the existing accounting issues. Secondly, for some discussion of accounting issues has been widely proposed solutions, many existing accounting treatment of accounting issues are mostly unable to meet the quality requirements of accounting information, finally summed up the restructuring of debt the meaning and value.

Keywords: Debt restructuring; Accounting treatment; Accounting issues; Quality of accounting information

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