一、引言2006年2月15日由财政部发布,并于2007年1月1日起首先在上市公司执行的新会计准则体系中《新会计准则第12号——债务重组》指出:债务重组,是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或法院的裁定作出让步的事项。债务重组对上市公司而言具有重要意义,一方面可以减轻债务人的债务负担,改善经营状况,另一方面也可以尽量降低债权人的经济损失,保障债权人的合法权益,从根本上维护整个市场的运 I. Introduction On February 15, 2006, the Ministry of Finance released New Accounting Standards No.12 - Debt Restructuring, which was first issued on January 1, 2007 in the new accounting standard system implemented by listed companies. The debt restructuring Refers to the matter in which the obligor makes concessions in accordance with the agreement reached by the debtor or the court’s decision in the event of financial difficulties of the debtor. Debt restructuring is of great significance for listed companies, on the one hand it can reduce the debtor’s debt burden and improve the operating conditions, on the other hand, it can also minimize the economic losses of creditors, protect the legitimate rights and interests of creditors, and fundamentally safeguard the entire market