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我国企业破产法已颁布一年有余,企业法亦已于今年8月1日正式实施,因此,研究破产会计核算问题,无疑具有重要的理论意义和现实意义。一、破产会计核算的内容所谓破产会计核算就是破产清算,是指企业因经营管理不善,造成严重亏损,不能清偿到期债务等原因被宣告破产,终止生产经营活动,结束未了事宜,收取债权,变卖财产,清偿债务等程序的总称。企业破产后,便失去了对所拥有财产的占有权、使用权、处理权,而交由法院组建的破产清算组全权处理,破
The enterprise bankruptcy law of our country has been promulgated for more than a year, and the enterprise law has been officially implemented on August 1 this year. Therefore, the study of bankruptcy accounting problems undoubtedly has important theoretical and practical significance. I. Contents of bankruptcy accounting The so-called bankruptcy accounting means bankruptcy liquidation. It means that an enterprise is declared bankrupt due to poor management and management, resulting in serious losses, unable to pay off matured debts, etc., is declared bankrupt, terminates production and business activities, ends unfinished business, and collects creditor’s rights. The general term for such procedures as the sale of property, the liquidation of debts, etc. After the bankruptcy of the enterprise, it loses its right to possession, use, and processing of the property it owns, and the bankruptcy liquidation group established by the court has its full power to deal with it.