债务重组是指债务人出现财务困难而采取的让步措施,这种让步的行为会导致一系列问题的发生,比如,债权物资的计量、债务重组收入、损失的会计处理等问题。从当前我国债务重组会计准则来看,其中存在的会计问题较多。本文首先对债务重组的概念进行阐述,就债务重组带来的会计问题进行分析,并对债务重组带来的会计问题的解决方法深入探讨。 Debt restructuring refers to the concessionary measures taken by the debtor in case of financial difficulties. Such concessions will lead to a series of problems, such as the measurement of debt assets, the revenue from debt restructuring, and the accounting treatment of losses. Judging from the current accounting standards for debt restructuring in China, there are many accounting problems. This article first elaborates the concept of debt restructuring, analyzes the accounting problems brought about by debt restructuring, and discusses the solution to the accounting problems caused by debt restructuring.