债务重组核算问题探讨 摘要及文献详解.doc

【摘要】《企业会计准则第12号——债务重组》实施以来，债务重组会计的理论与实践不断得到深化，对于债务重组的处理方法和会计处理方式都较以往的会计准则发生了一定的变化，本文对于新企业会计准则下的四种债务重组的方式的具体的会计处理方式进行简单的说明，利用文献研究法、历史数据分析法、理论与实践相结合、等相应的研究方法分析得出新企业会计准则的债务重组核算在处理方式上所存在的不足之处，并就这些不足之处提出相应的改进意见。 本文共分为四章： 第一章主要是论文研究背景和意义以及债务重组定义的相关概述； 第二章是将我国的会计准则通过与美国以及国际的债务重组核算相比较，并对比较的结果进行分析，提出我国债务重组准则中可以借鉴之处； 第三章主要阐述我国新会计准则中关于债务重组核算准则中所存在的问题； 第四章主要是针对上一部分提出的不合理之处提出具体的解决策略； 第五章进行对全文的总结。 【关键字】债务重组核算；会计准则；问题 A Study of the Accounting Problems of Debt Restructuring Abstract: Accounting Standard for Business Enterprises No. 12 - Debt restructurings since the implementation of debt restructuring, debt restructuring accounting theory and practice have been deepened, the occurrence of certain changes in the debt restructuring methods and accounting methods are compared with the previous accounting standards, this paper for the four kinds of debt restructuring under the new accounting standards of the specific accounting treatment for a simple explanation, using literature research method, historical data analysis, combination of theory and practice, the corresponding research methods such as analysis of the inadequacies of debt restructuring accounting that the new accounting standards for business enterprises existing in the processing mode, and puts forward some suggestions on these deficiencies. This paper is divided into four chapters: The first chapter is mainly about the background and significance of the research, and the related summary of the definition of debt restructuring; The second chapter is our countrys accounting standards through comparing with the restructuring of the national and international accounting, and the results of comparative analysis, put forward our country can draw lessons from in debt restructuring guidelines; The third chapter mainly expounds the problems of the new accounting standards in our country on the debt restructuring accounting standards; The fourth chapter is mainly for the unreasonable part of the proposed solutions to the unrea