摘要:債務重組是資產(chǎn)重組的一個重要環(huán)節(jié)，是眾多的企業(yè)改革、改制必須經(jīng)歷的一個重要步驟。在債務重組過程中，出現(xiàn)了一些不規(guī)范的行為，有些企業(yè)借重組之機操縱利潤、粉飾會計報表。本文闡述了目前影響企業(yè)債務重組的因素和企業(yè)債務重組存在的問題，并提出了相應的建議，以期給予企業(yè)債務重組相應的支持，促進企業(yè)債務重組的進程，規(guī)范了企業(yè)的債務重組行為，希望能為我國會計準則的完善盡一份力量！

關(guān)鍵詞：會計準則；企業(yè)債務重組；問題；解決對策

Abstract:Debt restructuring is an important part of the reorganization of assets，many enterprises must go thongh this important step in their reforming and restructuring．In the debt reorganization process,there are some irregular acts,some enterprise manipulating earnings and window-dressing accounting statement while reorganising. This dissertation expatiates some factors which influence enterprise debt reorganization and problems which exist in debt reorganization nowadays, and bring up several pieces of suggestions to solve the above problems so as to give some support to enterprise debt reorganization aspect and fasten the pace of enterprise debt reorganization ,in order to standardize debt reorganisation action of enterprise,I hope that this dissertation can make a contribution to the consummation of Chinese Accounting Standards!

Key words: Accounting norms realignment of debts；Enterprise debt restmction；Problems；the solution countermeasure

　　　我國債務重組的會計準則雖然經(jīng)過多次改革,有了很大的進步，但仍然受到諸多因素的影響，存在自身的不足方面，應該從實際出發(fā),實事求是地去考慮面臨的問題，應該不斷與時俱進,不斷尋求完善的辦法，促進債務重組的進程。而且債務重組并非簡單的是一個會計問題，因此不能僅從會計這一單一的角度進行規(guī)范，而應當是公司治理、立法、會計規(guī)范等諸多方面共同努力才能使債務重組更好地發(fā)揮其應有的作用。企業(yè)債務重組的完善是需要實踐來證明的，在實踐中不斷發(fā)現(xiàn)問題并予以解決。