新旧债务重组会计准则的比较研究—以江苏法尔胜股份有限公司为例摘 要为了提高企业财务数据的真实性和可靠性，使中国的债务重组准则和国际会计标准保持一致性和提高会计信息的透明度，新债务重组准则已于 2019 年在财政部经过研究颁布。为了得出新债务重组基于旧准则完善的方面的结果，此文从 2006 年和 2019 年的债务重组准则的含义和理论知识进行比较，同时从新旧债务重组的会计处理中表现两者的差别。选取江苏法尔胜股份有限公司的债务重组进行会计处理方面的对比，从而看出新债务重组准则在会计处理上的变化，与旧债务重组准则在实际工作中的处理差别。关键词：债务重组、上市公司、对比、会计准则 PAGE \* MERGEFORMAT IA comparative study of old and new accounting standards for debt restructuring-- take Jiangsu Fasten Company Limited as an exampleAbstractIn order to improve the authenticity and reliability of corporate financial data, maintain the consistency of China's debt restructuring standards and after research by the Ministry of Finance, a new debt restructuring standard was promulgated in 2019 to improve the transparency of accounting standards and to obtain new debt restructuring results based on the original standards. this paper compares the meanings and theoretical knowledge of the debt restructuring standards of 2006 and 2019, and presents the differences between the two in the accounting treatment of the old and the new debt restructuring.The debt restructuring of Jiangsu Fasten Company Limited was selected for comparison in terms of accounting treatment, so as to view the changes in the accounting treatment of the new debt restructuring standard and the differences in the actual treatment of the old debt restructuring standard.Keywords: debt restructuring ； listed companies, ； comparison, ； accounting standards PAGE \* MERGEFORMAT I目 录摘 要..........................................................................
