[摘要] 财政部2006年2月颁布了《企业会计准则第12号—债务重组》（以下称新准则）。债务重组准则作为一项特殊业务准则，主要是为了满足在市场经济条件下，解决债权债务纠纷方式面执行的会计规范要。新准则与旧准则相比，在许多方面进行了重大修改：计量基础又从账面价值修改为公允价值，规定债务重组利得应计入当期损益，这些修订更倾向于与国际财务报告准则的接轨，也比较有效地防范和解决了以前所存在的一些问题。当然这些新制定、修订的会计准则的实施在提高会计信息质量的同时也不可避免地对企业的核算与信息披露等产生重大的影响。
[关键词] 新会计准则，债务重组，公允价值，影响

In February 2006 the Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 12 - Debt Restructuring" (hereinafter referred to the new guidelines). Criteria for debt restructuring guidelines as a special operations, mainly in order to meet the market economy, the way to resolve the dispute debts noodle want the implementation of the accounting norms. The new guidelines, compared with the old guidelines, in many aspects of the major changes: from the basic measurement of book value fair value was revised to provide for debt restructuring should be included in the current period profit and loss of profits, more inclined to these amendments with the International Financial Reporting Standards of the world, more effectively to prevent and solve some of which existed before the problem. Of course, these new, revised the implementation of accounting standards improve the quality of accounting information at the same time it is inevitable that the enterprises, such as accounting and information disclosure have a significant impact.
[Key words] the new accounting standards, debt restructuring, the fair value, the impact of