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随着我国市场经济的进一步发展,企业所要面临的竞争压力进一步加剧,势必会造成部分企业因为不能适应市场的竞争而破产。破产清算的会计核算对于破产后企业债权人的合法利益有着非常重要的作用。本文着重探讨了企业破产清算的会计核算的目标和内容,同时也分析了破产清算会计核算的原则,最后提出了企业破产清算的会计核算程序。
With the further development of the market economy in our country, the pressure of competition to be faced by enterprises is further aggravated, which will inevitably cause some enterprises to bankrupt because they can not meet the competition in the market. The accounting of bankruptcy liquidation for the legitimate interests of corporate creditors bankruptcy has a very important role. This article focuses on the objectives and contents of the accounting of bankruptcy and liquidation, and also analyzes the principle of bankruptcy liquidation accounting, and finally puts forward the accounting procedures of bankruptcy liquidation.