摘 要：我国现代经济生活中产生了关联交易，产权变动，资产重组，债务重组，商品期货交易等一系列新的经济活动方式，不仅是因为社会主义市场经济的深入发展，更是由于企业生产经营相关法律法规的完善。2006年我国新会计准则的颁布在很大程度上克服了2001年颁布旧准则的不足。新准则除了引入公允价值计量属性，还明确规定了债务重组中债权人做出让步的实质。这使得新准则更贴近国家的需求，而在新准则中债务重组的会计处理与税务处理使用的方法不同，其产生的差异与影响也不同。因此，加强对债务重组的会计处理与税务处理的差异分析的研究有利于更好的规范债务重组在实务中的应用。63339

对新准则下的债务重组的会计处理和税务处理方法进行分析成为了当今债务重组研究的首要课题。本文就是针对新准则下债务重组的会计处理与税务处理中凸现出来的难点问题进行分析和探讨。

毕业论文关键词：新会计准则  债务重组  公允价值计量  会计处理与税务处理 

Abstract：With the deep development of socialist market economy, the development of capital market and the continuously improvement of law environment for enterprise line operation, the market appears a serious of economic action, such as connected transaction, property right alteration, assets reorganization, debt restructuring, commodity futures trading, using and transaction of derivative financial instruments. The new promulgation of the accounting standards in 2006 overcomes the shortage of the old accounting standards in 2001. Compared with old accounting standards, the new accounting standards have many improvements and supplements which mainly display in the define specification of the debt restructuring, definitude of substance of lancer makes concession in debt restructuring and the introduction of fair value measurement attribution. The new standards are more in line with the requirements of our country. However, the different use methods of accounting treatment and tax treatment of debt restructuring in new accounting standard produced different differences and influences. So, to strength the research of differences analysis for accounting treatment and tax treatment is good for the specification of debt restructuring having good applying in the practice.

  Now, to make analysis of accounting treatment and tax treatment in the new accounting standards is being a first problem in debt restructuring. In conclusion, this text is mainly analyzes and discusses the difficulties of accounting treatment and tax treatment of debt restructuring in the new accounting standards.

Key words:new accounting standards  debt restructuring  fair value measurement  accounting treatment and tax treatment

目录

1  引言 4

2  新准则下债务重组新的主要内容及意义 5

2.1  新准则债务重组的方式 5

2.2  新准则债务重组的内容 5

2.3  新准则债务重组的意义 6

3  债务重组在新旧准则下的比较 6

3.1  债务重组定义上的差异 6

3.2  对公允价值处理上的差异 6

3.3  债务人会计处理上的差异 7

3.4  债权人会计处理上的差异 7

4  新准则下债务重组的会计处理与税务处理的差异 7

4.1  用资产偿还债务时税法对会计中计提的减值损失不予承认