企业破产的若干财务问题案例.doc

企业破产的若干财务问题 摘要 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，这 是市场经济有效运行的必然结果，也是世界各国经济运行中不可避免的现象。任何一 个企业在其运行过程中都面临着破产的可能性，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。而此阶段企业正常经营时的财务管理工作也是非常重 要的，破产企业的顺利退出市场，可以有效地促进相关产业结构的进一步合理化，为我国经济发展带来积极作用。然而，从企业财务管理现状来看，现实中破产企业的清 算工作往往存在很大困难，尤其在财务方面的问题，难以得到妥善处理，当前破产企 业财务管理工作还存在一些薄弱环节需要进一步完善。 本文以破产清算的企业的财务方面的问题进行研究，首先介绍企业破产及破产清 算的概述，其次在简单介绍研究企业破产清算的概念及意义，重点选取债权债务、财 产的变卖、清算费用和财产的分配进行了分析，通过分析发现企业破产清算中的问题，并提出对策及建议。 关键词：企业破产、清算、财务问题 Enterprise bankruptcy of financial problems Abstract Enterprise bankruptcy as an effective form of allocation of economic resources and industrial layout adjustment will occur frequently, this is the inevitable result of the effective operation of the market economy, the world economy is an inevitable phenomenon. Any business in the course of its operation are faced with the possibility of bankruptcy, which is caused by the liquidation of a specific but different from the daily accounting of the accounting process. And financial management during normal business at this stage is very important to the success of bankrupt enterprises out of the market, can effectively promote the further rationalization of related industrial structure, a positive role in Chinas economic development. However, from the status of the financial management of enterprises, the reality of the liquidation of bankrupt enterprises there is often very difficult, especially in the financial aspects, it is difficult to get the proper treatment, the current bankrupt enterprise financial management, there are some weaknesses need to be further improved. In this paper, financial aspects of the liquidation of the enterprise study introduces an overview of bankruptcy and liquidation, followed by a brief introduction in the concept and significance of research bankruptcy liquidation, focusing selection debts, sell assets, liquidation expenses and property distribution were analyzed by analysis found that companies in bankruptcy issues and put fo