由于破产会计与正常经营会计(即破产前的财务会计)存在显著的差异,因此它成为一门独立的、新兴的会计学科并吸引着众多的学者对其理论结构进行探索。然而,纵观近年来有关该方面的论文及著作,不难发现人们对于破产会计与正常经营会计界定同题的认识尚不一致。有的人将破产会计的空间范畴与破产程序的空间范畴保持 As there is a significant difference between bankruptcy accounting and normal business accounting (that is, pre-bankruptcy financial accounting), it becomes an independent and emerging accounting discipline and attracts many scholars to explore its theoretical structure. However, looking at the dissertations and writings in recent years, it is not difficult to find out that there is a lack of consensus on the definitions of bankruptcy accounting and normal business accounting. Some people keep the spatial category of bankruptcy accounting and the spatial category of bankruptcy proceedings