企业清算会计问题探讨摘要在市场经济条件下，竞争日趋激烈，企业破产已经成为十分常见的经济现象，而这使得企业清算会计的作用变得尤为重要。清算会计属于财务会计，但是在会计对象、会计原则、会计目标等方面同传统的财务会计有所不同，是一种特定的会计类型。本文首先将对企业清算的基本概念和类型进行阐述，然后分析企业清算会计的特点，阐述企业清算会计核算的基本内容；进而在理论基础上，提出现实的清算会计中存在的问题，并指出相应的对策。关键词:企业清算；企业破产；清算会计AbstractUnderthemarketeconomyconditions,thecompetitionisincreasinglyintenseandthebankruptcyhasbecomeaverycommoneconomicphenomenon,whichmakestheroleofcorporateliquidationaccountingbecomesparticularlyimportant.Liquidationaccountingbelongstofinancialaccounting,butintheaccountingobject,accountingprinciples,goals,etc.itisdifferentfromthetraditionalfinancialaccounting,anditisaspecifictypeofaccounting.Thispaperwillfirsttalksomethingabouttheconceptandthetypeofcorporateliquidation,andthenanalyzethecharacteristicsofenterpriseliquidationaccounting,anditsbasiccontent;thusbasedonthetheory,putforwardrealisticliquidationaccountingproblems,andindicatesomemeasures.Keywordscorporateliquidation;bankruptcy;liquidationaccounting目录摘要............................................................................................................................IAbstract.......................................................................................................................II绪论............................................................................................................................11企业清算的概念及类型..........................................................................................11.1企业清算的概念..............................................................................................11.2企业清算的主要类型......................................................................................12企业清算会计基本内容..........................................................................................22.1企业清算会计的概念......................................................................................22.2企业清算会计的特点......................................................................................22.3清算会计核算的主要内容..............................................................................33企业清算会计处理中存在的问题..........................................................................43.1企业债权化解方式不当..................................................................................43.2记账方法不规范..............................................................................................43.3破产财产清偿顺序失衡..................................................................................53.4财务资金管理不善..........................................................................................53.5清算会计档案保存不当..................................................................................53.6破产企业封账不及时......................................................................................54解决清算会计处理中各种问题的对策..................................................................54.1增强清算人员法制观念..................................................................................54.2规范记账方式，采取复式记账.......................
