国有企业的债务重组对于一个国家来说,对保障国有经济成分的控制力,减少国有资产的流失具有十分重要的作用。但是,在债务重组准则实施的过程中,诸如财务困难难以确定,公允价值的确定,会计报表的披露以及国有资产的流失等问题始终存在,本论文针对这些的问题进行探讨,试图寻找出不同的解决办法。 Debt restructuring of state-owned enterprises plays a very important role for a country in safeguarding the control over the state-owned economy and reducing the loss of state-owned assets. However, during the implementation of the debt restructuring guidelines, such issues as the difficulty of determining financial difficulties, the determination of fair value, the disclosure of accounting statements, and the loss of state assets always exist. This paper addresses these issues and attempts to find out different Solution.