On Problems and Strategies in Implementing New Debt Restructuring Standard in China

Currently,there existed some problems of application of fair value,restructuring profits and financial difficulty in the process of Debt Restructuring Standard.The solution is to strengthen supervision of stock management department on listed company,to improve debt restructuring standard,to regulate the disclosure of connected transaction,to optimize internal accounting environment,to build independent intermediary agents,and to increase comprehensive quality of accounting personnel to adapt to the new standard.