20世纪90年代以来,我国所进行的一系列债务重组的尝,暴露出许多问题,如对债权人利益的忽视,对债务人利益过度保护等。人们将原因归结于中国法律系统、会计制度资本市场的不成熟,认为债务重组的制度配置尚未建立。者就债务重组中的修改债务条件和债转股两种方式的会处理提出一些 Since the 1990s, a series of debts restructuring conducted in our country have exposed many problems, such as ignoring the interests of creditors and overprotecting the interests of debtors. People attributed the reason to the legal system in China, the immature capital market in the accounting system, and that the institutional arrangement for debt restructuring has not yet been established. Some of the debts in the debt restructuring and debt restructuring will be proposed in some ways