我国清算会计准则构建分析.pdfVIP

摘 要 企业破产是市场经济发展的结果之一，是经济运行中无法避免的现象。企业破产 清算使那些盈利能力较差、资本结构不合理或资源配置不协调的企业退出市场。目前 我国清算会计工作主要依照 1997 年财政部发布的 《国有企业试行破产有关会计处理问 题暂行规定》进行，但《暂行规定》部分内容和方法有些陈旧，存在重记录和报表、 轻确认和计量等问题，与 2006 年发布的《中华人民共和国企业破产法》在清偿顺序等 较多问题的处理上存在分歧，因此清算会计准则的制定有了迫切的现实需求。 清算会计准则的制定，可借鉴 《企业年金基金》准则的做法，在保持自身独立性 的同时，做好与其它具体准则的协调。《清算》会计准则总则确定破产清算会计的会计 基础、财务报告目标、会计假设、会计信息质量要求等；第二部分对破产资产、破产 负债、清算权益、清算损益规定相应的确认条件和计量方法；第三部分披露，设计清 算资产负债表、清算财产表、财产分配表、清算损益表、债务清偿表五张报表，以满 足不同利益相关人对破产清算企业会计信息的不同需求。 关键词：破产清算、会计准则、破产资产、破产负债 I Abstract Bankruptcy is one result of economy development; it can’t be avoided during the operation of economy. Bankruptcy drops enterprises which have poor profitability, or irrational capital structure, or allocating resources uncoordinatedly out of markets. In China, liquidation accounting is under the guidance of the State—owned Enterprises’ Trial Bankruptcy Accounting Treatments Interim Provisions , issued by Ministry of Finance in 1997, based on the Bankruptcy Law, which was issued in 1988. The Interim Provisions pays high attention on recording and report issues, ignoring the importance of recognition and measurement, as well some of the methods and contents mentioned are out of date. As The Enterprise Bankruptcy Law of the Peoples Republic of China was issued in 2006, it has some divergences with the Interim Provisions, such as the order of paying debts. It’s clear that establishing the Liquidation Accounting Standards has urgent practical needs. The practice of establishing the Enterprise Annuity Fund Guidelines is a good reference to the Liquidation Accounting Standards——while maintaining its own independence, coordinates with ot