财政部在２００１年２月份发布的新的债务重组准则规定了与旧的准则不同的会计处理方法。总的来说，体现在两方面：①不确认债务重组收益，将这部分收益直接作为资本公积，这样债务人不用为这部分收益承担所得税负担，有助于其走出财务困境。②放弃使用公允价值，直接以资产的 The new debt restructuring guidelines issued by the Ministry of Finance in February 2001 set out accounting treatments that differ from the old ones. Generally speaking, this is manifested in two aspects: ① Without recognizing the proceeds of debt restructuring, this part of the proceeds is used directly as capital reserve so that the debtor does not have to bear the income tax burden for this part of the proceeds and helps it get out of financial difficulties. ② give up the use of fair value, directly to the assets