【作者】 朱君；

【导师】 闫淑荣；

【作者基本信息】 长安大学 ， 会计学， 2008， 硕士

【摘要】 我国《债务重组准则》自财政部1998年首次颁布,并于1999年实施以来,先是在2001年对原准则进行了修订,并要求采用追溯法调整2000年度的财务报表,故实际上原准则执行时间不到二年,接着至2006年《债务重组准则》的再次修订,使得债务重组事项的规范又基本上回到了1998年债务重组的规定。而反复修订所涉及的核心内容就是债务重组损益的确认以及会计计量属性之一公允价值的使用与否。到目前为止,债务重组准则经历了一个反复曲折的发展过程。随着我国加入WTO以来,对外经济贸易和资本往来也越来越频繁,企业跨国经营、上市、投融资现象日益增多,我国的经济发展愈加离不开国际市场,成为了国际经济不可或缺的一部分,作为国际通用商业语言的会计必须走国际趋同的道路,才能使我国的经济真正地融入国际经济体系,有助于促进我国当前实施的企业“走出去”的战略,全面提高我国对外开放水平。在上述国内国际背景下,本文以我国债务重组准则的发展时间为序,回顾了我国债务重组会计准则的制定历程,分析了修订的主要内容、原因、经济后果等,目的在于汲取历史的教训经验,客观评价债务重组准则在每个历史阶段的积极作用及其存在问题,并接受其合理的有益成份;接着又将我国2006年的新《债务重组准则》与具有成熟资本市场代表性的美国债务重组准则和国际会计准则中的有关债务重组的内容进行比较,通过对比可以看出我国债务重组会计准则与国际有关债务重组的会计准则的趋同程度。最后,就我国2006年的《债务重组准则》中存在的一些问题,如债务重组定义中的债务人的财务困难的界定、债权人让步的确认、以及在修改债务条件的债务重组中债务转作资本和债务人对负债公允价值计量等方面存在的问题,结合有关法律法规及其他相关会计准则展开了初步的探讨,旨在为未来会计准则的进一步完善和制定适合我国国情并与国际会计惯例相协调的高质量的会计准则提出一些思考。更多还原

【Abstract】 China’s "Debt Restructuring Standards," since the Ministry of Finance was first promulgated in 1998 and implemented in 1999.First, in 2001 the original standards were revised, and require the use of retrospective adjustment of the 2000 annual financial statements, the implementation of the standards is actually less than the original 2002, and then to 2006 "debt restructuring standards," amended again, making debt reorganization of the norms and basically returned to the 1998 debt restructuring provisions. And repeatedly amended involved is the core content of the debt restructuring gains or losses, as well as accounting measures identified one of the fair value of the property or use. So far, the criteria for debt restructuring has gone through a repeated process of the development of twists and turns. With China’s accession to the WTO, China’s foreign economic and trade exchanges have become more and more frequent capital, transnational business enterprises listed, investment and financing the growing phenomenon, China’s economic development increasingly inseparable from the international market, become an integral part of the international economy , as an international common language of business must follow international accounting convergence of the road to make China’s real economic integration into the international economic system, which will help promote China’s current implementation of the enterprises to "go global" strategy, comprehensively raise the level of opening up in China . In the domestic and international context, this paper to our debt restructuring standards for the development of time sequence, Recalling China’s debt restructuring process of the development of accounting standards, analysis of the amendment and the main contents of reasons, the economic consequences, and so on, the aim of drawing lessons from history experience and objective evaluation criteria for debt restructuring in each historical period and the positive role of problems, and to accept the reasonable beneficial ingredients; then will our country in 2006, the new ""Debt Restructuring Standards,"" and the representative of a mature capital market in the United States debt restructuring norms and international accounting standards in the debt restructuring of the content of the comparison, can be seen by comparing China’s accounting standards with international accounting standards convergence level. Finally, in 2006 China’s "Debt Restructuring Standards" a number of issues, such as debt restructuring in the definition of a debtor’s financial difficulties defined creditor concessions confirmation, as well as to amend the conditions of debt restructuring debt in the debt to be used for capital and fair value of the debtor’s liabilities measurement, and so on, with the relevant laws, regulations and other relevant accounting standards commenced a preliminary discussion aimed at accounting guidelines for the future to further improve and develop suitable for China’s national conditions and with international accounting practice coordinated high the quality of accounting standards by some thought.更多还原