债务重组国际比较

债务重组是企业减轻或免除债务的一种主要方式,债务重组理论作为企业经营理论的一部分,在国际上已比较成熟。本文主要对国际会计准则以及美国、澳大利亚国家与我国的债务重组的内容进行比较,旨在增强对债务重组不同规范的认识和理解。

A Comparison of International Debt Rearrangement

Debt rearrangement functions as a major means to reduce or cancel the debt of enterprises, and the theory about this practice which is part of business management theory has reached its maturity in the world abroad. This paper is mainly involved in comparing international accounting principles and the contents of debt rearrangement in countries like America and Canada with that in China, aiming to enhance our knowledge and understanding of different regulations over debt rearrangement.