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随着社会主义市场经济的发展,人们对于企业破产已经不再“谈破色变”。在企业破产后,会计核算的环境发生了巨大的变化,使一般财务会计理论受到了很大影响。本文仅从会计目标、会计假设、会计原则、会计要素等几个方面,把破产清算会计与一般财务会计的相关理论进行比较,以期对企业破产清算会计核算有所帮助。
With the development of the socialist market economy, people no longer talk about bankruptcy. After the bankruptcy of enterprises, the environment of accounting has undergone tremendous changes, which has greatly affected the general theory of financial accounting. This article compares the theory of bankruptcy liquidation accounting with that of general financial accounting only in the aspects of accounting objective, accounting hypothesis, accounting principle, accounting element and so on, with a view to the enterprise bankruptcy liquidation accounting help.