摘要：在市场经济条件下，企业在其经营活动中由于自身条件或企业外部的宏观经济环境等各种因素，经常会出现无法如期偿还债务而陷入财务困难或财务危机的情况。虽然企业可以用破产的方式来解决，但是如果企业面临的财务困难是暂时的，则企业有可能在同债权人达成协议后，作出债务重组。债务重组已成为现代市场经济环境中一种必不可少的经济业务，在我国经济生活中具有重要意义。

　　　本文采用理论研究与实证分析相结合的方法，探讨了债务重组的基本理论，分析了债务重组存在的问题及其原因，说明债务重组的会计处理方法。

关键词: 债务重组；会计处理；比较；企业

Abstract：In the market economy, the enterprises always fall into a financial difficulty or financial crisis in the operation because they are unable to repay their debts for its internal management problem or macro economic factor. Admittedly, the enterprises can go bankrupt to solve the difficulties. However, if its financial difficulty is temporary and it can achieve an agreement with its debtor, the enterprise would better have a debt restructuring. Debt restructuring has become an inevitable economic phenomenon in the modern market economy and is of great significance in our country’s current economic activity.

　　　 In this paper, theoretical research and empirical analysis of a combination of methods to explore the basic theory of debt restructuring, debt restructuring analyzed the problems and their causes, explain the accounting treatment of debt restructuring.

Key Words: Debt restructuring；Accounting processing；Comparison；Enterprise

面对当前全球经济一体化的经济形势及我国市场经济的快速发展，我国会计准则与国际趋同已是大势所趋，甚至直接采用国际会计准则也是不可避免。因此，要使债务重组成为企业走上良性循环的转折点，仅靠修订现有的债务重组准则是无能为力的，而应该加大力度完善当前的监管制度，把资本市场建设为功能完善、透明高效、机制健全、结构合理的现代市场体系;把市场中介和上市公司培育一个运作规范、诚实守信的群体，强化市场竞争、优胜劣汰，从而为债务重组的顺利进行创造良好的宏观市场环境。