企业破产法已经公布,它在一定程度和范围内,对反映和促进理顺一些不合理体制(如价格、税收),增强经营风险,真正以主人翁的态度管理好企业,将产生积极效果。那么,当企业出现破产并经法律宣告,处理分配破产财产,维护债权各方利益时,如何进行会计核算!本文谈点粗浅认识。破产会计核算的必要性第一,完善会计核算体系。破产是企业经营资金运动的终止,是整个经营过程的终端,完整的会计核算体系,不仅包括对资金投入、资金的不断循环和周转的核算,而且还应包括资金冻结(无法循环和周转的核算)即破产的核算。第二,保护国家财产安全完整。对于相对独立的企业其生产资料所有权还是国家的,破产的企业其财产物资,必须对它进行反映和监督,这些破产财产需对外出售,就必须对财产物资相应地点数、清查,利用会计资料正确估价出售,防止在破产时乱占国家企业财产,故意压价自行售卖这些财产物 The bankruptcy law of the enterprise has already been announced. It will, to a certain extent and within a certain range, reflect and promote the rationalization of some unreasonable systems (such as price and taxation), enhance business risks, and truly manage the company with its own attitude. It will have a positive effect. Then, when a company goes bankrupt and declares by law, deals with the allocation of bankruptcy, and safeguards the interests of the creditor’s rights, how to carry out accounting calculations! Necessity of bankruptcy accounting First, improve the accounting system. Bankruptcy is the termination of the company’s operating capital movement, and it is the terminal of the entire business process. The complete accounting system not only includes the calculation of capital investment, the continuous circulation of funds and turnover, but also includes the freezing of funds (accounting for the failure to recycle and turnover. ) Accounting for bankruptcy. Second, the protection of national property is safe and complete. For a relatively independent enterprise, the ownership of its production materials is also the property and material of the state’s and bankrupt companies, which must be reflected and supervised. These bankruptcies must be sold externally, and the number of corresponding locations of the property and materials must be checked, and accounting data must be used correctly. Valuation and sale to prevent the infringement of national corporate property in the event of bankruptcy, deliberately reducing the price of selling the property on its own