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本文对中美两国债务重整会计处理问题进行了较为全面、深入的比较研究。经分析论证，值得借鉴的做法主要是：我国债务重整的内涵和外延应该更为规范和明确、核算应适当完善、有关重整的或有事项、成本费用等会计处理应补充规范、重整会计信息也应充分披露。
This article makes a comparatively comprehensive and in-depth comparative study on the accounting treatment of debt restructuring between China and the United States. After analysis and demonstration, it is worth to learn from the main approach is: the connotation and denotation of debt restructuring in China should be more standardized and clear, accounting should be properly improved, the restructuring or contingencies, costs and other accounting treatment should be added norms, restructuring Accounting information should also be fully disclosed.