包容性增长理念下的债务重组会计处理的变革探讨

摘要

China’s economy has entered a rapid growth stage.Because of fierce competition,enterprises have difficulties in finance,and their performance has declined so seriously that they fail to pay debts.Based on the concept of inclusive growth,creditors can carry out“debt restructuring”instead of“taking immediate reimbursing measures with obligors”,and minimize the losses of both sides so as to realize the goal of en-hancing the enterprise value maximization and improving social resource allocation.However,there still ex-ist some problems about today’s debt restructuring guidelines.In order to further improve these guide-lines,some measures should be taken,such as regulating the determination methods of the fair value,verif-ying the debt restructuring income of obligors by stages and improving the methods of handling the losses of creditors’debt restructuring.%中国经济进入中高速增长阶段，企业因竞争激烈常出现财务困难而无力偿债。基于包容性增长的理念，债权方企业改“对债务人采取立即的求偿措施”为“实施债务重组”，使双方损失最小化，从而实现企业价值最大化并提高社会资源配置的目标。但现行债务重组准则仍然存在一些问题需要探讨，可以通过“规范公允价值的确定方法、分期确认债务人的债务重组收益、改进债权人债务重组损失的处理方法”等变革措施以进一步完善债务重组准则。