债务重组有关问题研究

一、债务重组的基本理论·································································4

债务重组的会计处理·································································4

一般原则················································································4

会计核算················································································5

债务重组业务中特殊会计问题的处理·······································6

正确处理债务重组损益和资产转让损益·······························6

正确处理债务重组损益和资本公积·······································6

正确处理或有支出和或有收益··············································6

如何确认债务重组收益·························································7

四、债务重组收益的性质·································································7

五、债务重组收益的差异分析·························································7

六、债务重组给企业带来的影响·····················································8

七、目前债务重组中存在的问题及解决措施···································9（一）目前债务重组中存在的问题··················································9（二）针对债务重组过程中出现的问题所采取的解决措施············9

十、结语··························································································9

参考文献··························································································11

摘要：市场竞争加剧与经济风险的存在，企业经常会出现临时性财务困难、出现资金周转不灵和无法按期还本付息的情况。在发生债务危机时，债权人为了最大限度地降低损失，一般不采取破产的途径。而是采用债务重组的办法，减轻债务人负担，使债务人渡过临时慈性财务困难，继续经营下去，逐步恢复偿还能力，最大限度收回债权。债务重组已经成为企业处理债务，调整企业资本结构，同时也成为上市公司利用债务重组实施盈余管理的一种重要手段。本文将从债务重组的基本理论出发，重点对债务重组的会计处理进行研究，同时提出债务重组中存在的问题及解决办法。