关于破产清算会计若干问题的思考 论文 学位论文.docVIP

目录 摘要 I Abstract II 前言 III 第一章 破产清算会计概述 1 1.1破产清算的相关概念 1 1.2破产清算会计理论体系的特殊性 1 1.3 企业破产清算中有关财务问题 3 第二章 破产清算会计发展现状及存在问题分析 6 2.1我国破产清算会计研究现状 6 2.2破产清算会计存在问题分析 7 2.3跨国破产国际合作趋势……………………………………………………………11 第三章 破产清算会计发展的若干建议及对策分析 13 3.1完善破产清算组制度的若干建议 13 3.2关于破产清算会计发展的对策分析 14 结 论……………………………………………………………………………………..18 参考文献 19 致 谢 20 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。 事实上任河一个企业在其运行过程中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。本文主要针对破产情况系下企业经营环境的变化下面就破产企业清算过程中出现的几个会计问题作一些分析。 关键词：破产，清算会计，破产清算 On the problem in bankruptcy liquidation thoughts Abstract As the socialist market economy, more and more promising enterprises will not be a merger or bankruptcy. However, there are not yet a complete set of bankruptcy accounting norms. Operating practice, the accounting personnel only in accordance with the Bankruptcy Law, Corporate Finance Law, Enterprise Accounting Standards and in the spirit of the relevant parts of the accounting, which makes accounting bankruptcy liquidation can not be unified specifications, to bring some degree of difficulty clearing the audit. In fact any river in the operation of an enterprise are faced with this possibility of bankruptcy, the resulting liquidation of the enterprise is a specific but different from the daily accounting of the accounting process. Movement of the bankrupt enterprise value to the final stages and provide appropriate financial information, safeguarding the legitimate rights and interests of creditors to ensure the normal economic order has great practical significance. In this paper, for the bankruptcy system under changes in business environment following the process of liquidation of bankrupt enterprises to several accounting iss