债务重组会计问题探讨.pdfVIP

债务重组会计问题探讨 摘要 债务重组是我国企业解决债务的手段之一，它可以改善我们企业的经济结 构，财务运营，促进企业经济的发展；由于一些企业没有重视债务重组会计问 题的研究，不了解债务重组这方面的内容，实行债务重组的主体一般都是一些 大型企业。本文首先从研究背景和意义开始，通过了解债务重组的重要性以及 债务重组的内容和方式，重点分析新债务重组的会计处理，新旧准则的不同 点；再具体分析债务重组不同方式在企业中的运用，可以给企业带来新的生 机；根据新债务重组准则提出债务重组存在的问题包括债务重组的法律制度不 够健全、会计人员的职业道德和专业知识低、忽略货币时间价值和公允价值的 可靠性低等；最后提出解决措施，措施是根据问题而提出的，提高会计人员的 专业水平和道德水平，健全会计制度，提高时间管理和时间价值的观念，提高 公允价值的计算等。债务重组准则的改革内容是本文提出问题和措施的基础， 国内外都有债务重组准则，各国有异同，对准则的正确理解和把握。是企业合 理运用准则的重要保证。 关键用词：债务重组；问题;措施；探讨 ；分析方法 Discussion on Debt Restructuring Accounting Abstract Debt restructuring is one of the ways for Chinese enterprises to solve their debts. It can improve the economic structure, financial operation and economic development of our enterprises. Because some enterprises do not pay attention to the research of Debt Restructuring Accounting and do not understand the content of debt restructuring, the main body of debt restructuring is generally some large enterprises. This paper starts from the research background and significance, through understanding the importance of debt restructuring and the content and methods of debt restructuring, focusing on the analysis of the accounting treatment of new debt restructuring and the differences between the old and new standards; then specifically analyzing the application of different ways of debt restructuring in enterprises, which can bring new vitality to enterprises; according to the new debt restructuring standards, this paper puts forward the existing problems of debt restructuring The problems include that the legal system of debt restructuring is not perfect, the professional ethics and professional knowledge of accountants are low, the reliability