我国国有企业债务负担沉重 ,既有历史原因 ,也有自身原因。债务重组将会成为经济活动中的重要现象。为了规范这类经济业务 ,我国制定了债务重组会计准则。准则的制定一方面反映了我国的国情 ,另一方面大胆地借鉴了国际惯例。因此准则既有其鲜明特色 ,又存在矛盾 The debt burden of the state-owned enterprises in our country is heavy, both for historical reasons and for own reasons. Debt restructuring will become an important phenomenon in economic activity. In order to regulate such economic business, China has formulated the accounting standards for debt restructuring. The formulation of the guidelines reflects the national conditions of our country on the one hand and boldly draws on international conventions on the other hand. Therefore, both the distinctive characteristics of the guidelines, but also contradictions