论文初稿--企业清算会计问题探讨讲义.doc

企业清算会计问题探讨 摘 要 随着我国市场经济的发展，企业破产作为一种有效的配置资源及调整产业布局的经济形式将会频繁出现。所谓“破产清算是指企业不能清偿到期债务，而且资产不足以清偿全部债务被依法宣告破产而导致的企业清算。”事实上任何一个企业在其运行过程中当现金流出现短缺时都面临着这种破产的可能性，由此而引起的企业清算是一个具体但又不同于日常核算的会计过程。如何反映破产企业价值运动的最后阶段并提供相应的财务信息，对维护债权人的合法权益，保证正常的经济秩序有重大的现实意义，根据在实际工作中遇到的有关会计方面的问题，特撰写此文以资探讨。 关键词：破产企业 清算会计 市场经济 产业布局 企业破产 现金流出 Small and medium-sized financial management problems and countermeasures Abstract As Chinas economy market develops, the bankruptcy of enterprise as an effective allocation of resources and adjust industrial layout of the economic forms will come up frequently. The bankruptcy is a liquidation of an enterprise which is unable to discharge the debt that it had due, and the assets which are insufficient to discharge all debts have been declared bankrupt according to the law which led to the liquidation of the enterprise. In fact, no one company in its cash flow during the operation when there is a shortage which they face the possibility of bankruptcy, the result is that enterprise liquidation is a specific but different thing from day to day accounting process. How to reflect the value of bankrupt enterprises and the final stage of movement provide the appropriate financial information.Safeguarding the legitimate rights and interests of creditors ensures the normal economic order and is of great practical significance. In operational practice, accounting personnel can only be based on Bankruptcy Law, enterprise financial rules, Enterprise Accounting Standards and in the spirit of the relevant parts to carry out accounting, which makes accounting for bankruptcy liquidation can not be unified specifications. To bring some degree of difficult clearing the audit based on practical work experience relating to accounting issues .So we wrote this article specially in order to discuss. 引 言 1 第一章 企业清算会计概述 1 1.1 企业清算的原因 1 1.2 企业清算的内容 2 1.2.1 全面清查财产，编制清查后的资产负债表 2 1.2.2 核算和监督清算费用的支付 2 1.2.3 核算和监督债权的收回和债务的偿还 2 1.2.4 核算和监督企业的清算净损益 2 1.2.5 核算和监督剩余财产的分配