【摘要】 《企业会计准则—债务重组》对解决我国市场经济条件下债务纠纷问题起到了很好的作用,但也产生了一些负效应,使债权人的利益受到影响,信用危机加大。因此,作为债权人以及债务人的企业必须以正常心态关注和参与市场竞争,减少债务纠纷,使赊购赊销业务正常进行,持续经营,维护社会安定团结。更多还原

【Abstract】 Under the market economic conditions, "Accounting Standard of Enterprises——Rescheduling of a Debt" has the positive effect on solving dispute over obligation. At the same time, it also produces some negative effect. The above-mentioned phenomenon has been impairing the creditor’s interest and worsening the credit crisis. Consequently, creditor and enterprise as debtors must pay close attention to the keen market competition with normal mentality and sense of participation. There are quite a few things to do, such as lessening the dispute over obligation, buying and selling on credit normally, operating steadily and maintaining social unity and stability.更多还原