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我国对破产企业的会计处理工作做了相关的规定,因此破产企业清算组的会计处理工作是理论上有法可依,有章可循的。但在实际工作中部分企业清算组的会计工作却花样百出、杂乱无章,并且有违相关法律法规。本文就破产企业会计处理中存在的问题做相关的分析并提出建议,以期对做好破产企业的会计处理工作提供借鉴。
Our country has made the related regulation to the accounting treatment of the bankrupt enterprise, so the accounting treatment of the liquidation group of the bankrupt enterprise is theoretically law-based and rule-based. However, in actual work, the accounting work of some enterprise liquidation groups is full of tricks and disorderly, and is in violation of relevant laws and regulations. This paper analyzes the problems existing in the bankruptcy enterprise accounting treatment and puts forward some suggestions to provide reference for the bankruptcy enterprise’s accounting treatment.