随着我国对外改革开放的步伐不断的加快、加深,社会主义市场经济的不断发展,资本市场在我国也是日渐重要,伴随而来的就是有关企业经营的法律法规的完善和进步。但是在市场经济竞争日益激烈的情况下,各种不确定因素经常使得企业在经营中出现财务困难、业绩下滑,面临经营失败,而经营失败的直接后果之一就是偿债困难,债务重组是一种较为科学合理的方法。本文仅对债务重组过程中会计核算方式进行了探讨,并提出一些看法。 With the constant acceleration and deepening of the pace of China’s reform and opening to the outside world as well as the continuous development of the socialist market economy, the capital market is also increasingly important in our country. What follows is the improvement and progress of the laws and regulations governing the operation of enterprises. However, under the circumstance of increasingly fierce market economy competition, various uncertainties often cause enterprises to face financial difficulties in their operations, their performance decline, and their business failures. However, one of the direct consequences of the operation failure is the debt-servicing difficulty. Debt restructuring is a A more scientific and rational method. This article only discusses the accounting methods in the process of debt restructuring, and puts forward some opinions.