《企业会计制度》中明确了债务重组业务的五种主要形式和会计处理的一般原则,但在合并会计报表编制有关规定中却没有将企业集团债务重组业务的合并抵销方法加以明确。为此,笔者建议将集团公司债务重组业务的合并会计报表抵销纳入新的合并会计报表准则制定的范围加以规范。下面,笔者结合债务重组业务的五种方式对集团公司债务重组业务的合并会计报表抵销处理原则作一探讨。 The “Accounting System for Business Enterprises” clearly defines the five major forms of debt restructuring business and the general principles of accounting treatment. However, it does not clarify the consolidation method of corporate debt restructuring business in the relevant provisions of the consolidated accounting statements. To this end, the author proposes to standardize the scope of the consolidated financial statements of the group company’s debt restructuring business into the new consolidated financial statements standard. The following, the author combined debt restructuring business in five ways on the group debt restructuring business consolidation accounting statements to deal with the principle of making a discussion.