国有企业破产清算内部控制理论框架分析-会计学专业论文.docxVIP

首都经济贸易大学硕士学位论文国有企业破产清算内部控制理论框架研究 首都经济贸易大学硕士学位论文 国有企业破产清算内部控制理论框架研究 PAGE PAGE IV ABSTRACT With the continuous development of market economy, the deepening of the state-owned enterprise’s reform, competition leads to the survival of the fittest. It is inevitable for the deficit state-owned enterprises run into bankruptcy. The so-called bankruptcy is that when all of the debtors assets become insolvent, creditors will be compensated averagely based on all of the debtor’s assets through certain procedures so that the debtor’s other debts unable to pay can be exempted and the court declares tha