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破产清算是企业生命周期特定时段的特殊存续状态。随着我国经济步入增速放缓的新常态,企业面临的资金压力和经营压力变大,存续期有缩短的趋势,破产清算也将逐步增多,但是,因为破产清算企业仍然占有大量的经济、人力和社会资源,所需处置的经济关系较为复杂,所以,其管理难度较大且容易出现问题,特别是财务管控方面。因此,研究企业破产清算过程中的相关财务问题具有现实意义。本文以企业破产清算过程中的财务管控为研究对象,通过分析企业在破产清算过程中所面临的主要财务管控问题,并针对问题提出相应的优化措施,以期能够对处于破产清算过程中的企业管理提供帮助。
Bankruptcy liquidation is a special survival period of a specific period of an enterprise’s life cycle. With the new normal of China’s economy slowing down, the financial pressure and operating pressure faced by enterprises will become larger and the duration will shorten. The liquidation of bankruptcy will also gradually increase. However, because bankruptcy liquidation enterprises still occupy a large amount of economy , Human and social resources, and the economic relationships required for the disposal are complicated. Therefore, it is difficult to manage and prone to problems, especially in terms of financial control. Therefore, it is of practical significance to study the related financial problems in bankruptcy and liquidation of enterprises. This paper takes the financial control in the process of bankruptcy and liquidation as the research object. By analyzing the main financial control problems faced by the enterprises in the process of bankruptcy and liquidation, and puts forward the corresponding optimization measures in view of the problems, in order to be able to bankruptcy liquidation in the process of enterprise management provide help.