《中华人民共和国企业破产法》对破产企业的破产清算程序、剩余财产分配办法等有明确的法律界定,但现行的会计制度对破产企业的清算及会计核算并未作出具体规定,从而使破产清算会计缺乏权威性的具体操作方法。本文就破产企业的清算及会计核算问题进行探究,力求从会计角度规范和完善破产企业的核算。 The Law of the People’s Republic of China on Enterprise Bankruptcy has a clear legal definition of bankruptcy and liquidation procedures of bankrupt enterprises and methods for the distribution of remaining property. However, the current accounting system does not stipulate the liquidation and accounting of bankrupt enterprises, so that the bankruptcy liquidation Accounting lack of authoritative specific method of operation. This article explores the liquidation and accounting problems of bankrupt enterprises, and tries to standardize and perfect the accounting of bankrupt enterprises from the accounting angle.