关于破产清算会计若干问题的思考.docVIP

关于破产清算会计若干问题的思考 摘 要 随着社会主义市场经济的发展越来越多的没有发展前途的企业将被兼并或破产而我国目前尚没有一套完整的破产会计核算规范在操作实务中会计人员只能依据《破产法》《企业财务通则》、《企业会计准则》等中的相关部分的精神来进行核算这使得企业破产清算的会计核算不能够做到统一规范给清算审计带来一定难度。、加强破产企业会计信息的质量监提高破产相关人员的综合素质破产清算会计，破产清算 Thinking about Bankruptcy Liquidation Accounting Problems ABSTRACT With the development of the socialist market economy, more and more dead-end enterprise will be a merger or bankruptcy. But our country is still not a complete set of bankruptcy accounting norms. In operation practice, the accounting personnel can only on the basis of bankruptcy law, enterprise financial rules, accounting standa