债务重组会计分析研究

112281113132024263030322363638404142334234151226AbstractSincetheinnovationandtheopeningupofourcountry20yearsago,greatachievementshavebeengainedinallfieldsofpoliticsandeconomy.Butalongwiththecontinuousdevelopmentandimprovementofmarket-orientedeconomyandthedeeplyimprovedinnovationoftheenterprises,alotofproblemsappearinourstate-ownedenterprisesandsomeofthoseproblemshavealreadyhinderedthedevelopmentofenterprisesseriously.Debtisoneofthebigproblems,whichinterfereswiththedevelopmentofenterprises.Todevelopsoundly,enterpriseshavetosolvetheproblem—debt.Toreorganizethedebtsisoneoftheeffectivewaystosolvetheproblem.Theeconomicactivitiesoftheenterprisesallrequireaccountingtorecognizemeasureandreporttheinformation,debtreorganizationcan'tbeanexception.Indeeddebtreorganizationisanewproblemwhichappearsintheinnovationofourenterprises,andatthesametime,itputsforwardnewtasksforaccountingproblemswhichwereinvolvedindebtreorganization.Andalsotheseaccountingproblemsaredeeplydiscussedinthispaper.I.DebtReorganizationandDebtReorganizationAccountingInthefirstpartofthispaperthebasicconceptsofdebt7reorganizationanddebtreorganizationaccountinghavebeenexpounded,thecauseandthenecessityhavebeenanalyzed,debtreorganizationhasbeenclassifiedandatlasttheopportunityandthemethodofdebtreorganizationhavebeenpointedout.1.Debtreorganizationanddebtreorganizationaccounting.Debtreorganizationisakindofconcessivematterwhichismadebythedebteeaccordingtoboththeagreementthatwasmadebetweenthedebtorandthedebteeandtherulewhichwasmadebythecourt,undertheconditionofthedebtor'sfinancialdifficultiesorthefailureinhisoperation.Asapartoffinancialaccounting,debtreorganizationaccountingistorecognizemeasureandreportthedebtreorganizationinformation.Debtreorganizationaccountingconceptsaretomakedefinitionsforthebasicfactorsthatareinvolvedinthedebtreorganization.Thecauseofdebtreorganizationconsistsofthetwosidesofthedebtorandthedebtee.Concerningonthedebtor,toomanydebts,fundfunctionalimpedimentinoperationandbadoperationmanagementareallthemainreasonstomakefinancialdifficulties.Toomanydebtsofdebtenterprisesnotonlycanbringpotentialeconomiclosstothedebtees,butalsowillmakedebtenterprisestocarryaheavyburden.Inordertosolvethedebtproblemstobringanadvanceinenterprises,itisoneoftheeffectivestepstoreorganizethedebt.2.Thefeaturesandclassificationsofdebtreorganization.Debtreorganizationcanbeclassifiedasthedebtreorganizationundertheconditionofcontinuousoperationandthedebtreorganizationundertheconditionofnon-continuousoperation.Thefirstfeatureofdebtreorganizationisthatthedebteemust8makeaconcessionthatthedebteewouldreluctantlymakeonordinaryoccasions.Thesecondfeatureisthatthedebtorcanpaythedebtsbyusingbothcashassetsandnon-cashassetsorequity.Thethirdfeatureisthattheresultsofthedebtreorganizationarethatthedebteewillsufferdebtreorganizationlossesandthedebtorwillobtaindebtreorganizationgains.3.Thechoiceofthedebtreorganizationopportunity.Thedebtreorganizationopportunityreferstoatwhattimetoreorganizethedebts.Themethodofdebtreorganizationreferstohowtoreorganizethedebts.Intheprocessofdebtreorganization,thechoicesofreorganizationalmethodsandopportunitieswillgreatlyinfluenceboththedebteesandthedebtors.II.TheRecognitionMeasurementandCalculationofDebtReorganizationLossesandGainsInthesecondpartofthispaper,thecontentsoflossandgainareexpoundedfirstandthenthedefinitionsofdebtreorganizationallossesandgainsareelaboratedbasedonthebasicaccountingtheoriesinthesecondstepandtherecognitionmeasurementandcalculationofthedebtreorganitionallossesandgainsarealsoelaboratedinthispart.1.Althoughthedebtreorganizationalgainisoneitemofthetotalprofitsoftheenterprises,itisdifferentfromtheregularprofitsoftheenterprises.Thedebtreorganizationalgainisakindofgainsthatthedebtorsobtainbecausethedebteesmakeaconcessiontothedebtsundertheconditionofthedebtors’9financialdifficulties.Therecognitionofthedebtreorganizationalgainsshouldfollowtherealizationprincipleandtheconservatismprinciple.Althoughthedebtreorganizationalgainbelongstogains,itisnotregularprofitsofenterprises.Therefore,itshouldbelongtoextraordinarylossesandgainsaccordingtoall-inclusiveincomeconcept.2.Therecognitionofthedebtreorganizationallossofthedebtee.Lossisakindofexpenditureorassetconsumption,andatthesametimenorevenuewillbeobtain.Thedebtreorganizationallossistheresultcausedbytheconcessionofthedebteesindebtreorganization.Itisveryimportantforthedebteeshowtorecognizethelossesandinwhichitemtoputthelosses.3.Themeasurementofdebtreorganizationlossesandgains.Theaccountingmeasurementtheorycontainsthreefactors:timequantityandunit.Thatistosaywhenandinwhatkindofmeasureunitandmoneytorecordthemeasureobjects.Monetaryunitwillbeusedindebtreorganizationlossesandgainsandcurrentpricestandardwillalsobeusedinthemeasurement.4.Thecalculationofdebtreorganization.Tocalculatethedebtreorganizationlossesandgainsisanindispensablelinkindebtreorganizationaccounting.Thecalculationofdebtreorganizationlossesandgainstakemoneyasthemainmeasureunitandsimultaneouslytheaccountingmeasurecontentsshouldbefollowedthatmeansto