论债务重组准则修订对上市公司影响.docVIP

论债务重组准则修订对上市公司影响 　　摘要:2006年2月15日，财政部发布了新会计准则，其中包括1项基本会计准则和38项具体会计准则。38项具体会计准则中包括新颁布实施的准则以及对现有的准则修订的准则，债务重组准则就是其中一项修订准则。在2006年以前，我国企业发生资不抵债进行债务重组，遵照2001年1月颁布的债务重组准则进行会计处理，即以账面价值作为资产核算的计量基础，重组产生的收益及入资本公积。这是我国政府根据我国日常环境、会计实务以及当时会计准则实施过程中面临的具体问题而颁布实施的过渡型准则，是可靠性和合理性之间做的抉择。2006年新债务重组准则对2001年准则进行了较大的修订，如重新引用了公允价值作为计量基础，重组产生的收益计入当期损益――营业外收入。新准则带来了新气象，对我国社会各个界产生较为广泛的影响，或利或弊。本文采用了规范研究方法，就新准则的变化及其对社会、企业各方面的影响问题进行分析与探讨。 　　关键词:债务重组;准则;上市公司 　　Abstract: on February 15, 2006, the ministry of finance issued new accounting standards, including a basic accounting standard and 38 specific accounting standards. And in a specific accounting standards including new promulgation and implementation of the standards and the existing standards revision of the standard, debt restructuring criterion is one of the revised standards. In the 2006 years ago, our country enterprise happening on insolvency debt restructuring, follow in January 2001 issued debt restructuring criteria for accounting treatment, namely to book value as an asset accounting measurement basis, the reorganization of the produce of the income and the capital reserves. This is our country government according to the daily environment, accounting practice and accounting standards for at that time the implementation of specific issues facing the issue of the implementation of the transitional criterion, it is reliability and rationality of the choice between. In 2006 the new debt restructuring criteria for the 2001 standards made major revision, such as to quote as fair value measurement basis, the reorganization of the generated income included in the current profits and losses - non-operating income. The new guidelines brought new atmosphere, to our country social each world produces a wide range of influence, or the or disadvantages. This paper adopted the normative research method, the new criterion and the change of society, the enterprise the effects of problems are analyzed and discussed. 　　Keywords: debt restructuri