一、债务重整的内涵债务重整是指由于债务人财务困难，债权人对债务人做出让步的事项。在西方国家，债务重整是经济生活中常见的现象。在会计上，无论是理论上或实务上都达到了比较成熟的程度，如美国财务会计准则委员会于1977年颁布的第十五号意见书《债务重整中债务人和债权 First, the meaning of debt restructuring Debt restructuring refers to the debtor due to financial difficulties, the creditors to the debtor to make concessions matters. In western countries, debt restructuring is a common phenomenon in economic life. In accounting, both in theory and in practice have reached a relatively mature level, such as the United States Financial Accounting Standards Board issued in 1977 Opinion No. 15 "debt restructuring debtors and claims