《企业会计准则———债务重组》规定,债务重组收益应全部计入当期收益。笔者认为,这种会计处理方法欠妥,应予改进。一、全部计入当期收益的不当１．增加税收负担。债务重组的目的是通过减轻公司债务负担,缓解公司资金紧张状况,逐步恢复经营能力和长期偿债能力。但将债务重组收 “Accounting Standards for Business Enterprises --- Debt Restructuring” stipulates that the proceeds of debt restructuring should be fully included in the current income. The author believes that this method of accounting deficiencies, should be improved. First, all included in the current income improper 1. Increase the tax burden. The purpose of debt restructuring is to relieve the company's financial burden by alleviating the company's debt burden and gradually restore its operating capability and long-term solvency. But debt restructuring received