一、破产会计的特点企业破产倒闭,必然要引伸出一系列不同于持续经营条件下的会计问题,这就需要建立破产会计。破产,通常有两种含义:一个是指事实上的破产,即债务人巳资不抵债;一个是指法律上的破产,即企业负债总数还未超过资产总数,但无力偿付到期债务。就我国破产法看,是以企业无力偿还到期债务来界定破产的。人民法院正式宣告企业破产倒闭后,就要组织监管会和清算小组,对企业的财产进行清理、估价,编制出财产目录,财务状况估计表,债权债务人清册等一系列的会计报表和资料。同时,对在破 First, the characteristics of bankruptcy accounting The bankruptcy of enterprises, will inevitably lead to a series of different accounting problems from continuing operations, which requires the establishment of bankruptcy accounting. Bankruptcy usually has two meanings: one refers to de facto bankruptcy, that is, the debtor is insolvent and the other is bankruptcy, and the other is bankruptcy in law, that is, the total debt of the company has not exceeded the total number of assets, but it is unable to repay due debts. According to China’s bankruptcy law, bankruptcy is defined by the inability of an enterprise to repay maturing debt. After the people’s court formally declares the bankruptcy of the enterprise, it must organize supervision and liquidation groups to clean up and value the company’s property, prepare a series of accounting statements and materials such as the property list, financial status estimates, creditors and debtors’ inventory, etc. At the same time, on the broken