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2007年6月1日起施行的《中华人民共和国企业破产法》赋予了会计师事务所担任破产管理人的合法性,为拓展会计师事务所执业领域提供了大好机遇,同时有律师事务所和破产清算事务所参与竞争,对会计师事务所在这个领域的业务拓展提出了挑战。我个人认为,因为企业清算的本质在于搞清楚企业的家底,核实企业的资产和负债,会计师事务所在这方面有自身的天然优势,所以会计师事务所在企业破产清算领域应发挥主导作用。我们事务所2007年10月被广州市中级人民法院指定担任广东证券股份有限公司的破产管理人,在法院的监督、指导下,破产程序进展的较平稳、顺利。在此结合工作实践,谈几点体会和建议。
The “Enterprise Bankruptcy Law of the People’s Republic of China”, which came into effect on June 1, 2007, gives the accounting firm the legitimacy to act as the bankruptcy administrator and offers great opportunities for expanding the practice of the accounting firm. At the same time, there are law firms and bankruptcy liquidation The firm’s participation in the competition poses a challenge to the accounting firm’s business expansion in this area. I personally think that because the nature of liquidation of enterprises lies in figuring out the bottom line of the enterprise and verifying the assets and liabilities of the enterprise, the accounting firms have their own natural advantages in this respect. Therefore, the accounting firms should play a leading role in the area of corporate bankruptcy and liquidation. Our firm was appointed as the bankruptcy administrator of Guangdong Securities Co., Ltd. by Guangzhou Intermediate People’s Court in October 2007. Under the supervision and guidance of the court, the bankruptcy proceeding progressed steadily and smoothly. In this combination of work practices, talk about a few experiences and suggestions.