2006年债务重组新准则较2001年准则发生了很大的变化，与1998年制定的准则基本相同。新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。这些都与当今国际准则中的做法相吻合。新的准则带来新的气象，如何做好新旧准则的衔接与交替，如何合理、可靠地运用新准则，成为准则颁布后的重点。本文针对该问题，对债务重组损益的确认进行了改进研究, 并对新债务重组准则对上市公司对方面的影响做了深刻地研究，以期为我国会计准则的完善尽一分之力。
本文对我国债务重组理论与其准则的制定历程进行了研究，并总结了债务重组变化的主要内容及其实质。着重论述了新债务准则出台对上市公司各方面的影响，并最后提出了针对上市公司债务重组的财务管理决策，不仅对我国会计准则制订者有重要的意义，而且对证券监管者也有重要的参考价值。
2006 new debt restructuring criteria has taken place great changes compared 2001, and is basically the same as the 1998 criteria. New criteria uses the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income. These are matched with current international norms. New criteria will bring new phenomena. How to do with transition of new criteria and old criteria, and how to use the new criteria reasonably and reliably, are important after the promulgation of criteria. In this paper, it takes a improving study of the profit or loss of the debt restructuring, and does a deep study of the new debt restructuring criteria impact for listed companies. It will prefect our country's accounting standards.
This paper studies the theory of our country's debt restructuring and the course of constituting the criteria. It sums up the main content and substance of the debt restructuring changes, focuses on the various aspect impact of new debt criteria for listed companies, and finally provides financial management decision for debt restructuring of listed companies. It not only has important significance to our country's accounting standards makers, but also has important reference to the securities regulators.
