新债务重组会计准则研究

时间：2025-02-23

哈尔滨工业大学华德应用技术院

毕业设计（论文）开题报告

题目：新债务重组会计准则研究

系（部）经济管理学院

专业财务管理

学生学号

班号 0898411

指导教师刘丽梅

开题日期

摘要

随着我国社会主义市场经济的不断深入发展，资本市场的不断发展壮大，企业间的竞争也日趋激烈，企业经营中出现财务困难、业绩下滑，以致到期无力偿债的情况也是难以避免的。在债务人发生财务困难时，债务双方往往会寻求债务清偿省时省力的办法，即进行债务重组。自上世纪90年代以来，债务重组活动在我国上市公司普遍存在，这促成了规范该经济活动会计行为的债务重组准则的产生和发展。自1998年财政部首次颁布债务重组会计准则至今，我国债务重组准则历经了2001年和2006年两次修订。从内容上看，2001年的修订版在1998年准则的基础上作了大幅变动，2006年的修订版与1998年的准则内容基本一致。可以说，我国债务重组准则的规范建设在历经2001年那次洗心革面的改革以后，于2006年又回归到了1998年版的准则制定思想，经过了一个反复的过程，这是债务重组会计准则在诸多具体会计准则中脱颖而出的一大特色，由此也引起了学术界的广泛关注。2006年新债务重组准则能否有效规避1998年准则应用时出现的一系列问题、该新准则在实际应用当中还存在哪些新问题，成为准则颁布后被关注的重点。截至2008年，新债务重组准则在上市公司已经运行了一年多。借此，本文简要介绍了债务重组理论基础，采用对比分析法，将2006年新债务重组准则与美国财务会计准则相关内容对比、与我国2001年的债务重组准则对比、与2006年新会计准则的“基本准则”进行关联分析，与此同时，结合证券交易所关于新会计准则对沪、深两市上市公司2007年度总体业绩影响分析报告，分析总结了新准则的经济后果，最后提出我国新准则应明确的几个问题及完善该准则的具体建议。

关键词债务重组；对比分析；经济后果

Abstract

With the. further development of the socialist market economy in ourcountry,and thecontinual expansion of the capital market, the competition among corporations is becomingintense. So financial distress, sales decline, and even incapability to repay the debts due areunavoidable in some corporations. When the debtor has financial difficulty, both sides ofdebts will often seek the least costing way to settle the debts, that is debt restructuring. Sincethe 1990s, debt restructuring has been quite normal in the practical economic operation in thelisted companies of our country, which makes it necessary to regulate the standards of debtrestructuring accounting. After the Ministry of Finance first issued the Debt RestructuringAccounting Standards in 1998, it has undergone twice revisions in 2001 and 2006. Based onthe 1998 version, the 2006 version was changed a lot, while the 2006 version almost keepsthe some content of the 1998 version. We can see that after the profound reformation in 2001, the debt restructuring standards returns to the main idea of the 1998 version. This is a mainfeature of the standards of debt restructuring accounting among various accounting standards.So it arouses wide attention from the academic world. Whether the new standards of debtrestructuring of 2006 can avoid the problems after the 1998 version of standards was put intouse, the possible problems that may appear whenitisinoperation become the focus of ourattention. By 2008, the new standards have been in operation in the listed companies over oneyear. So this thesis introducesthetheoretic basis of debt restructuring. And throughcomparative analysis, it compares the 2006 standards of debt restructuring and financialaccounting standards of America, and it also compares the 2006 standards with the 2001version. At the same time, with the report analyzing the general trade of the Shanghai andShenzhen stock market made by the stock exchange, this thesis concludes with the economicconsequences of the new standards and some suggestions to improve the standards.

Key words Debt restructuring; Comparative analysis; Economic consequence

摘要................................................................I Abstract...........................................................II

一、债务重组理论与我国债务重组会计准则的演进........................1

（一）债务重组理论................................................7

1. 债务重组的义................................................7

2．债务重组的原因.............................................7

3．我国企业债务重组的发展及其特点.............................8

（二）国际趋同趋势下我国债务重组准则的演进........................9

二、新债务重组会计准则的比较分析...................................11

（一）新债务重组准则与美国财务会计准则相关内容比较...............11

（二）新债务重组准则与2001年准则比较............................16

1．关于债务重组的定义........................................16