企业破产清算会计问题研究摘 要：从如何让更多的濒临破产企业在激烈的竞争中继续生存, 以及以何种形式继续在市场竞争中发挥自己的优势而避开劣势这个角度来谈破产清算。企业破产清算是市场经济体制下的一个永恒的话题。破产清算作为长期存在的事项, 其财务问题则是一个不可回避的问题。本文通过对我国企业财务问题的研究，讨论企业破产清算应采取的形式。探讨已濒临破产企业作为目标企业如何进行价值评估及会计处理。最后通过对清算后企业管理和整合工作的详细介绍，使清算后企业通过清算实现规模经济效应、经营和财务协同效应等。本文认为在破产清算实践中，当被清算企业在评估调账后仍处于资不抵债、净资产为负数的情况，会计上应将资不抵债的数额列为递延支出核算，这种处理方法有利于鼓励优势企业清算资不抵债的企业，减少因破产而增加的社会压力。关键词：破产 清算 企业 Abstract ：In this paper, through the research on the financial problems of small and medium-sized enterprises in China, discussing and bankruptcies and mergers of enterprises should take the form of. Discussion has been on the verge of bankruptcy enterprises as the target enterprises to conduct the valuation and accounting treatment. Finally, the detailed introduction to the enterprise management and conformity after merging, the postmerger firms can achieve economies of scale, management and financial synergy effect. This paper thinks that in bankruptcy practice, when the merged enterprise in the assessment of accounting adjustment still in more liabilities than assets, net assets for the negative situation, accounting should be unable to pay its debts amount as deferred expense accounting, this method is conducive to encourage enterprises merger defaulting enterprise, reduce the increase for the the bankruptcy of the social pressure- I -Keywords：go bankrup t ;merge r ;medium-sized and small enterprises- II -目 录1 绪 论..........................................................11.1 论文研究的理论...
