新旧会计准则下债务重组核算的差异分析  

Variation Analysis of Debt Restructuring with Old and New Accounting Standard

作　　者：张俊皓 

机构地区：[1]漳州理工职业学院,福建漳州363000

出　　处：《漳州职业技术学院学报》2017年第3期26-29,共4页Journal of Zhangzhou Institute of Technology

基　　金：漳州理工职业学院科研项目资助(20160407S)

摘　　要：债务重组指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或法院的裁定做出让步的事项。我国在1998年6月第一次颁布债务重组准则,1999年1月1日开始施行。出于对稳健性、客观性等的考虑,财政部于2001年对准则进行了修订,这次修订在一定程度上提高了会计信息的合理性,但由于无法借鉴国际上其他国家的做法,债务重组准则的制定仍然处于不断摸索阶段。为了进一步完善债务重组准则,财政部于2006年再次对债务重组准则进行修订,引入了公允价值为计量属性,重组损益直接进入当期损益等。Debt restructuring refers to the debtor in financial difficulties, the creditor and the debtor in accordance with its agreement or court ruling to make concessions on matters. On June 12th, 1998, China first promulgated the standards of debt restructuring, which were carded out on January lth, 1999. For the consideration of comprehensive robustness and objectivity, the government revised the standards in 2001. By revising, the rationality of accounting information was enhanced to a certain degree. However, because of the unique national conditions of China, practice of other countries cannot be totally applied in China, so perfection of debt restructuring is still undergoing. To improve debt restructuring standards, Ministry of Finance of the People＇s Republic of China made some revision to the standards of debt restructuring again in 2006. The revision involved aspects like definition, range of application, debt - restructuring model, measurement attribution, profit and loss confirming and accounting disclosure.

关 键 词：债务重组 准则 核算差异 

分 类 号：F233[经济管理—会计学]