对《破产操作与破产会计实务》一书的评价

• 作 者: 刘国成
• 出 处: 林业财务与会计
• 发表日期: 2002年07期
• 关键词: 破产案件 破产程序 书类 破产问题 九十年代 理论与实践 一本 内容系统 技术方法 古论

过去，我对破产理论与实践了解的不太多，八、九十年代国家相继颁发了破产法规，但内容比较宏观、原则，具体处理破产问题时往往找不到很贴切的答案。近日，一个偶然机会我阅读了由明德新编著、８０万字的《破产操作与破产会计实务》一书，读后觉得耳目一新，受益匪浅。我认为

In the past, I did not know much about the theory and practice of bankruptcy. In the 1980s and 1990s, countries successively issued bankruptcy laws and regulations. However, the contents are relatively macroscopical and principled, and the specific answers to the bankruptcy problems are often not available. Recently, I came across a book entitled “Bankruptcy Operations and Bankruptcy Accounting Practices,” a book edited by Matilda. After reading it, I felt a lot of new benefits and benefits. I think