债务重组会计研究

毕 业 论 文

题 目:债务重组会计研究 院 系：经济贸易学院 专 业：会计学

二零一五年五月

摘要

摘要

随着改革开放不断深入，市场经济持续不断的发展，企业之间的生存竞争日趋激烈。物竞天择，适者生存！那些深陷债务危机的企业时刻都面临着被市场淘汰的考验，而各种解决企业债务危机的方法就因此应运而生，债务重组就是其中之一。《企业会计准则——债务重组》的颁布即是为了规范企业债务重组的会计核算和信息披露，提高会计信息质量的相关性和可靠性和推动市场经济的发展。本篇文章从债务重组的概述、债务重组会计相关处理、债务重组会计问题中存在的问题及原因分析、新旧准则比较与衔接等几个方面就相关问题进行了探讨和研究。

关键词：债务重组；公允价值；盈余管理；问题；比较

I

Abstract

Abstract

With the deepening of the reform and opening up，the market economy continues to develop，the survival and competition between enterprises is becoming fierce.. Survival of the fittest in natural selection，survival of the fittest! Those deeply in debt crisis of enterprises are faced with being eliminated by the market test，and all kinds of solutions of the corporate debt crisis therefore arises at the historic moment，debt restructuring is one of them. The promulgation of the \business enterprises - debt restructuring\restructuring of the accounting and information disclosure，improve the relevance and reliability of accounting information quality and promote the development of the market economy. To explore and research this article from the overview of debt restructuring，Debt Restructuring Accounting related and debt restructuring

accounting problem in the presence of problems and reasons analysis，the old and new criteria for comparison and cohesion on related issues.

Keywords: debt restructuring; fair value; earnings management; problem; comparison

II

目录

目录

摘要 ................................................................................................................................................ I Abstract .................................................................................................................................... II 第一章：引言 ........................................................................................................................... 1 第二章：债务重组会计相关处理 ................................................................................ 2

2.1债务重组定义 ..................................................................................................................... 2 2.2债务重组方式 ..................................................................................................................... 2 2.2.1以资产清偿债务 ........................................................................................................ 2 2.2.2以债务转为资本 ........................................................................................................ 2 2.2.3以修改其他债务条件清偿债务 ............................................................................. 3 2.2.4以组合方式清偿债务 ............................................................................................... 3 2.3债务重组目的 ..................................................................................................................... 4 2.4公司债务重组的内容 ........................................................................................................ 4 2.5债务重组的评价………………………………….…………………..……………………………………………………5

第三章：债务重组带来的会计问题及原因分析 ................................................ 6

3.1相关税费在会计准则中没有明确规定 ........................................................................ 6 3.2重组损益全部计入当期损益不符合原则 ................................................................... 6 3.3债务重组中公允价值的计量 .......................................................................................... 6 3.3.1公允价值在债务重组中的问题 ............................................................................. 6 3.3.2我国公允价值使用的历史回顾 ............................................................................. 7 3.3.3历史成本与公允价值的对比分析 ........................................................................ 7 3.3.4公允价值的运用缺乏市场基础 ............................................................................. 7 3.4资产公允价值确认问题 ................................................................................................... 8 3.4.1抵债固定资产入账违背谨慎性原则 .................................................................... 8 3.4.2传统现值的调整——现金流量的调整 ............................................................... 8 3.4.3传统现值的调整——贴现率的调整 .................................................................... 8 3.5上市公司利用债务重组进行的不正当的盈余管理 ................................................. 8