破产清算是一个较为繁杂的过程,破产清算案件完全按照《破产法》这部程序法来进行。但在破产清算过程中,破产企业职工债权债务的审查、破产财产的处置变现及破产财产处置涉及税务处理等方面可操做性比较活范,对破产管理人的整体素质要求较高,清算财务人员的职业判断工作量较大。每一个破 Bankruptcy liquidation is a relatively complicated process. Bankruptcy liquidation cases are conducted in full accordance with the Procedural Law of Bankruptcy Law. However, during the process of bankruptcy and liquidation, the review of the creditor’s rights and debts of the bankrupt enterprises, the liquidation of the bankruptcy property and the handling of the bankruptcy property involve the handling of taxes and other aspects of workability which are more vivid and require a higher overall quality of the bankruptcy administrator. Occupational judgment of the staff workload. Every broken