摘要:债务重组是资产重组的一个重要环节，是众多的企业改革、改制必须经历的一个重要步骤。在债务重组过程中，出现了一些不规范的行为，有些企业借重组之机操纵利润、粉饰会计报表。本文阐述了目前影响企业债务重组的因素和企业债务重组存在的问题，并提出了相应的建议，以期给予企业债务重组相应的支持，促进企业债务重组的进程，规范了企业的债务重组行为，希望能为我国会计准则的完善尽一份力量！

关键词：会计准则；企业债务重组；问题；解决对策

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

　　　我国债务重组的会计准则虽然经过多次改革,有了很大的进步，但仍然受到诸多因素的影响，存在自身的不足方面，应该从实际出发,实事求是地去考虑面临的问题，应该不断与时俱进,不断寻求完善的办法，促进债务重组的进程。而且债务重组并非简单的是一个会计问题，因此不能仅从会计这一单一的角度进行规范，而应当是公司治理、立法、会计规范等诸多方面共同努力才能使债务重组更好地发挥其应有的作用。企业债务重组的完善是需要实践来证明的，在实践中不断发现问题并予以解决。