In January 2001, the Ministry of Finance promulgated or revised eight Accounting Standards for business enterprises. The revision of the Debt Restructuring Accounting Standard has important effect on the financial statements of listed companies.

• 2001年1月，财政部颁布了新制定、修订的8项会计准则，其中修订后的《企业会计准则--债务重组》对上市公司的财务报告产生了重大影响。