浅论债务重组及核算方法【摘 要】当今社会，很多企业把会计准则中的债务重组准则用来解决企业在日常经营中所面临的财务风险，同时也经常把其看作为一种良药，可以从已经陷入危机的企业脱离困难，从而以空壳的状态不断发展，这归根到底都是债务重组核算方法操作不规范引起的。因此，本文通过研究债务重组的发展，分析当前债务重组准则与以前准则之间的差异，同时分析当前债务重组主要采用的核算方法；接着分析现行债务重组准则存在的问题，并针对性地提出建议与对策。【关键词】 债务重组；财务风险；核算方法AbstractNowadays, many companies in the Accounting Standards debt restructuring guidelines to solve financial risks faced in their daily operations, but also often see it as a medicine, be freed from the difficulty of the enterprise from the already crisis thus the state shell of constant development, which in the final analysis of debt restructuring operations are not standardized accounting methods caused. Therefore, this research through the development of the debt restructuring, debt restructuring guidelines for analyzing differences between the current and previous standards between the simultaneous analysis of the current debt restructuring main accounting methods used; then analyzes the current problems in the debt restructuring guidelines and make targeted recommendations and countermeasures.Keywords：Debt restructuring；financial risk；Accounting methods目 录引言...........................................................................................................................................................................1一、我国债务重组准则的发展................................................................................................................................1（一）债务重组定义不同........................................................................................................................................1（二）债务重组方式不同...................
