从总体上看，《企业会计制度》在负债会计方面基本保持了《股份有限公司会计制度》中的原则和内容，在负债的分类与内容、入账价值的确认与账务处理以及应付债券的溢价、折价摊销等方面基本未发生任何变化。但《企业会计制度》改变了负债概念和债务重组的会计处理，强化了借款 Generally speaking, the “Accounting System for Business Enterprises” basically maintains the principle and content of “Accounting System for Stock Limited Company” in terms of liability accounting. The classification and content of liabilities, the confirmation of book value and the accounting treatment and the premium of bonds payable , Discount amortization and other aspects of the basic unchanged. However, “corporate accounting system” has changed the concept of debt and debt restructuring accounting treatment, strengthen the loan