Debt restructuring as a solution corporate debt burden is too heavy,cash flow difficulties as one important means is that all liabilities of companies competing measures.2006年財政部經修訂后的《企業(yè)會計準則－債務重組》在債務重組的定義、方式、債權人和債務人的會計處理等方面都有較大的變化.2006 Ministry of Finance,the revised "Accounting Standards for Enterprises - debt restructuring" in the definition of debt restructuring,methods,creditors and debtors,and other aspects of the accounting treatment of a larger change.新的債務重組準則極大的規(guī)范了企業(yè)的債務重組行為,防止了企業(yè)借重組之機操縱利潤、粉飾會計報表,但仍然存在需要繼續(xù)考慮的問題.The new guidelines for debt restructuring greatly standardized the behavior of corporate debt restructuring to prevent the reorganization of the enterprise through the machine to manipulate profits,glossing over the accounting statements,but still need to continue to consider.根據這些問題提出了完善企業(yè)債務重組措施的相關建議,解決企業(yè)負擔,幫助企業(yè)脫困.In light of these proposed measures to improve the corporate debt restructuring-related proposals to address the burden on enterprises to help enterprises turning around.