第九课：论文初稿--企业清算会计问题探讨.pdfVIP

滨州学院专科毕业设计（论文） 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 i 企业清算会计问题探讨 滨州学院专科毕业设计（论文） Smallandmedium-sizedfinancialmanagement problemsandcountermeasures Abstract As Chinas economy market develops, the bankruptcy of enterprise as an effective allocation ofresources and adjust industrial layout ofthe economic formswill comeup frequently.Thebankruptcy is a liquidation of an enterprisewhich isunable to discharge thedebtthatithaddue,andtheassetswhich areinsufficienttodischargealldebtshave been declared bankrupt according to the law which led to the liquidation of the enterprise.Infact,noonecompanyinitscashflowduringtheoperationwhenthereisa shortage which they face the possibility of bankruptcy, the result is that enterprise liquidationisaspecificbut differentthingfromdaytodayaccounting process.Howto 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 ensuresthenormal economicorderandis ofgreatpractical significance.In operational practice, accounting personnel can only be based on Bankruptcy Law, enterprise financial rules, EnterpriseAccounting Standards and in the spirit of the relevantpartstocarryoutaccounting,whichmakesaccountingforbankruptcyliquidation can not be unified specifications. To bring some degree of difficult clearing the audit based on practical work experience relating to accou