今年１月，财政部在广泛征求各方意见的基础上，对１９９８年６月发布的《企业会计准则──债务重组》作了修订。与旧准则相比，新准则虽然在许多方面进行了修改，但仍然存在一些问题需要改进。 １、关于计价基础 旧准则中，债务重组的计价基础基本上都是采用“公允价值”，这 In January of this year, on the basis of extensive solicitation of opinions from all parties, the Ministry of Finance amended the “Accounting Standards for Business Enterprises - Debt Restructuring” promulgated in June 1998. Although compared with the old one, the new one has been modified in many aspects, but some problems still need improvement. 1, on the basis of the old pricing standards, the basis for the pricing of debt restructuring are basically the use of “fair value”, which