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,manycompaniesintheAccountingStandardsdebtrestructuringguidelinestosolvefinancialrisksfacedintheirdailyoperations,butalsooftenseeitasamedicine,befreedfromthedifficultyoftheenterprisefromthealreadycrisisthusthestateshellofconstantdevelopment,whichinthefinalanalysisofdebtrestructuringoperationsarenotstandardizedaccountingmethodscaused.Therefore,thisresearchthroughthedevelopmentofthedebtrestructuring,debtrestructuringguidelinesforanalyzingdifferencesbetweenthecurrentandpreviousstandardsbetweenthesimultaneousanalysisofthecurrentdebtrestructuringmainaccountingmethodsused;thenanalyzesthecurrentproblemsinthedebtrestructuringguidelinesandmaketargetedrecommendationsandcountermeasures.Keywords：Debtrestructuring；financialrisk；Accountingmethods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...........................................................................................1二、现行债务重组准则的会计核算...........................................................................1（一）债务人的会计核算方法...................................................................................21.以货币性资产偿还债务......................................................................................22.以非货币性资产偿还债务..................................................................................2（二）债权人的会计处理方法...................................................................................31.以货币性资产偿还债务......................................................................................32.以非货币性资产偿还债务..................................................................................3三、现行债务重组准则存在的不足...........................................................................4（一）忽视了资金的时间价值...................................................................................4（二）公允价值的使用可操作性不强.......................................................................4（三）虚列资产，使会计报表不真实.......................................................................4（四）将债务重组收益计入当期损益，加大了利润操纵的可能性.......................4（五）债务人发生的债务重组收益列作营业外收支影响现金流量表...................5四、我国现行债务重组准则的实施对企业造成的影响...........................................5（一）现行债务重组准则对企业债务人的影响.......................................................5（二）现行债务重组准则对企业债权人的影响.......................................................5五...
