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债务重组是在市场经济条件下企业根据往来双方的实际财务状况而采取的具体财务管理措施。我国《会计准则———债务重组》的制定与实施是我国会计制度的重大改革,对保证会计信息的有效性具有重要意义。本文就有关债务重组对企业财务的影响谈几点浅见。一、对债务人财务的影响１
Debt restructuring is the specific financial management measures taken by the enterprises according to the actual financial status of both parties in the market economy. The formulation and implementation of China's “Accounting Standards --- Debt Restructuring” is a major reform of China's accounting system and is of great significance to ensuring the validity of accounting information. This article on the debt restructuring on the impact of corporate finance a few humble opinion. First, the debtor's financial impact 1