债务重组会计问题探讨摘要近几年，随着社会进步与经济迅猛发展，市场经济的竞争逐渐激烈了，对一家企业管理来说，财务问题是绝对的重中之重，但是在如此激烈的市场中，企业债务纠纷日益增多，解决企业债务纠纷的方法有很多，其中就包括企业债务重组。债务重组是指债权人在债务人产生财政困难情况下，债权人根据其与债务人的协定或法院的裁定做出妥协的事变。就是说，只要修改原定债务了偿前提的，即债务重组时确定的债务了偿前提不同于原协定的，均作为债务重组。债务重组的方法包括以资产清偿债务、债务转为资本、修改其他债务条件，和这三种方法的组合。本文选用理论研究和实证分析相结合的方法。首先，讲述了债务重组的定义，产生的背景和原因以及债务重组的会计处理方法。其次，通过澳柯玛公司进行债务重组的案例分析债务重组如何帮助企业走出困境。然后，债务重组有一定的局限性和不足，分析产生这些问题的原因。最后，分点讲述了有哪些对策可以解决这些问题。关键词：债务重组；财务困难；公允价值DiscussiononDebtRestructuringAccountingAbstractInrecentyears,alongwithsocialprogressandrapideconomicdevelopment,thecompetitioninthemarketeconomyisgettingfiercer.Foranenterprisemanagement,thefinancialproblemistheabsolutepriority.Butinsuchatoughmarket,corporatedebtdisputesareontherise.Therearemanywaystoresolvecorporatedebtdisputes,includingcorporatedebtrestructuring.Adebtrestructuringisamatterinwhichthecreditormakesconcessionsinaccordancewiththeagreementofthedebtororthecourt'sorderintheeventofthedebtor'sfinancialdifficulties.Thatistosay,aslongastheoriginaldebtrepaymentconditionismodified,thedebtrepaymentconditiondeterminedinthedebtrestructuringisdifferentfromtheoriginalagreement,bothofwhicharethedebtrestructuring.Thewaydebtisrestructuredinvolvestheconversionofdebtintocapitalandotherdebtconditions,aswellasthecombinationofthesethreeapproaches.Thispaperselectsamethodcombiningtheoreticalresearchandempiricalanalysis.First,thedefinitionofdebtrestructuring,thebackgroundandcausesofthedebtrestructuringandtheaccountingtreatmenthelpcompaniesgetoutoftroublethroughacasestudyofthedebtrestructuringoftheAustraliancompany?Thirdly,debtrestructuringisnotomnipotent,therearecertainlimitationsanddeficiencies,andthereasonsfortheseproblemsareanalyzed.Finally,thepointofviewistodescribethesolutionstotheseproblems.KeyWords:debtrestructuringfinancialdifficultiesfairvalue目录摘要.....................................................................IAbstract................................................................II目录.................................................................III一研究背景及意义........................................................1（一）研究背景及意义.................................................1（二）国内外研究现状................................................1（三）研究背景及意义.................................................3二债务重组的基本理论....................................................5（一）债务重组的基本概念.............................................5（二）债务重组的会计处理.............................................6三债务重组的案例分析....................................................9（一）澳柯玛公司债务重组案例分析.....................................9（二）澳柯玛公司债务重组效果分析....................................10（一）债务重组中存在的问题..........................................12（二）债务重组中存在问题的原因......................................13五解决企业债务重组中存在问题的具体对策....................
