关于《清算》准则几个问题的探讨●栾甫贵企业清算作为一种终止企业正常生产经营活动，清理各项债权债务，处分各项财产，从而终结企业各种法律关系的法律行为，在我国尚属一个全新的领域，其中存在许多不全面、不规范甚至不科学之处，而清算会计的问题尤为突出。《清算》... Discussion on Several Issues of “Liquidation” Criteria ● Luan Fu’s liquidation of enterprises As a kind of legal action to terminate all legal relations of enterprises as a kind of legal action to terminate the normal production and business activities of enterprises, clean up all kinds of claims and debts, dispose of various property, A completely new field, in which there are many incomplete, non-standard or even unscientific, and the problem of liquidation accounting is particularly prominent. “Liquidation” ...