一、关于破产会计对象就企业破产的程序而言，属于法律范畴；但就其内容而论，则主要是会计管理问题。从破产程序中不难看出，企业破产过程主要包括和解整顿与破产清算两个阶段，涉及债务人、债权人、清算人三方面主要关系人。在和解整顿期间，债务人仍在从事生产经营活动... First, the object of bankruptcy accounting for the bankruptcy of the enterprise in terms of procedures, are legal areas; but in terms of its content, it is mainly accounting issues. It is not difficult to see from the bankruptcy procedure that the bankruptcy process of an enterprise mainly includes the two stages of reconciliation and bankruptcy liquidation, involving the principal parties involved in the debtor, creditor and liquidator. During the settlement and reorganization, the debtors are still engaged in production and business activities ...