1998年6月12日,财政部发布的《企业会计准则——债务重组》一度曾成为一些上市公司获取不菲的债务重组利润甚至是扭亏为盈的“救命稻草”。会计准则的严肃性与实践性,决定了必须对其存在的缺陷进行修订。2001年1月18日,财政部发布了新版《企业会计准则——债务重组》,使债务重组不再被利用为操纵利润的工具。本文主要就新版债务重组准则的变化作些简要的分析。 On June 12, 1998, the “Accounting Standards for Business Enterprises - Debt Restructuring” promulgated by the Ministry of Finance was once a “lifesaving straw” for some listed companies that even made substantial profits through debt restructuring. The seriousness and practicality of accounting standards determine that the defects of the accounting standards must be revised. January 18, 2001, the Ministry of Finance released a new version of “Accounting Standards for Business Enterprises - debt restructuring” so that debt restructuring is no longer being used as a tool to manipulate profits. This article mainly analyzes some changes in the new debt restructuring guidelines.