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| 摘要: |
| ２００１年初国家财政部发布的经过修订的企业债务重组准则与原有的《企业会计准则─—债务重组》相比，在企业债务重组概念、重组方式、计量基础、会计处理等方面，均有明显变化，这对于搞好企业会计工作，尤其是时处理好企业债务重组工作，有一定的作用。 |
| 关键词: 债务重组,计量基础,会计处理 |
| DOI： |
| 分类号:F271 |
| 基金项目: |
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| Four Changes in the New Principle for Debt Re-organization |
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莫云' target='_blank'>MO Yun
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| Abstract: |
| There are obvious changes in the principle for enterprise debt reorganization revised and issued by the Ministry of Finance in 2001 compared with the old "Enterprise Accounting Principle- Debt Reorganization". The changes are mainly in the concept of ente |
| Key words: debt reorganization,basis for measurement,dealing with accounting affairs |
