目 录
一、债务重组的含义·················································3
(一) 债务重组的定义·············································3
（二）债务重组的方式············································3
（三）《债务重组》会计准则变迁历程·······························3
（四）债务重组准则在我国运用的现状······························4
二、华龙公司债务重组方案的设计·····································4
(一) ST华龙债务的基本情况······································4
（二）华龙公司债务状况及其债务重组方案设计思路··················5
（三）华龙公司债务重组方案的设计································5
三、债务重组对华龙公司的财务影响···································7
四、债务重组得到相关的启示·········································7
（一）债务重组可以减轻企业债务负担······························7
（二）债务重组可以提高企业盈利能力······························8
（三）债务重组促使企业改善管理结构······························8
五、相关思考与建议·················································8
结论·······························································9
致谢·······························································9
参考文献···························································10
内 容 摘 要
随着社会的不断变化，经济危机的不断出现，越来越多陷入了财务困境的公司通过债务重组来减轻债务负担，扭亏为盈。本文描述了ST华龙公司通过债务重组确认巨额收益而实现扭亏达到避免退巨的案例。首先介绍了债务重组的定义、产生的原因以及在我国运用的现状，并且以ST华龙公司为例进行债务重组方案的设计，通过债务重组后了解其对财务状况的影响，最后通过债务重组处理得到相关的启示和思考。
