２００１年１月１日，财政部发布了新修订的《企业会计准则———债务重组》，消除了以前债务重组准则的很多弊端，但笔者认为其仍有尚待完善的方面。一、以非现金资产抵偿债务的规定，违背了某些基本的会计原则以短期投资为例，债务人以短期投资清偿债务时，应当按照应付债务 On January 1, 2001, the Ministry of Finance released a newly revised “Accounting Standard for Business Enterprises - Debt Restructuring”, which eliminated many drawbacks of the previous debt restructuring guidelines. However, the author believes there are still aspects that need to be improved. First, non-cash assets to meet the requirements of debt, contrary to some basic accounting principles to short-term investment, for example, the debtor to liquidate short-term investments, should be in accordance with the debt payable