企业破产的若干财务问题摘要企业破产作为一种有效的配置资源及调整产业布局的经济形式将会频繁出现，这是市场经济有效运行的必然结果，也是世界各国经济运行中不可避免的现象。任何一个企业在其运行过程中都面临着破产的可能性，由此而引起的企业清算是一个具体但又不同于日常核算的会计过程。而此阶段企业正常经营时的财务管理工作也是非常重要的，破产企业的顺利退出市场，可以有效地促进相关产业结构的进一步合理化，为我国经济发展带来积极作用。然而，从企业财务管理现状来看，现实中破产企业的清算工作往往存在很大困难，尤其在财务方面的问题，难以得到妥善处理，当前破产企业财务管理工作还存在一些薄弱环节需要进一步完善。本文以破产清算的企业的财务方面的问题进行研究，首先介绍企业破产及破产清算的概述，其次在简单介绍研究企业破产清算的概念及意义，重点选取债权债务、财产的变卖、清算费用和财产的分配进行了分析，通过分析发现企业破产清算中的问题，并提出对策及建议。关键词：企业破产、清算、财务问题EnterprisebankruptcyoffinancialproblemsAbstractEnterprisebankruptcyasaneffectiveformofallocationofeconomicresourcesandindustriallayoutadjustmentwilloccurfrequently,thisistheinevitableresultoftheeffectiveoperationofthemarketeconomy,theworldeconomyisaninevitablephenomenon.Anybusinessinthecourseofitsoperationarefacedwiththepossibilityofbankruptcy,whichiscausedbytheliquidationofaspecificbutdifferentfromthedailyaccountingoftheaccountingprocess.Andfinancialmanagementduringnormalbusinessatthisstageisveryimportanttothesuccessofbankruptenterprisesoutofthemarket,caneffectivelypromotethefurtherrationalizationofrelatedindustrialstructure,apositiveroleinChina'seconomicdevelopment.However,fromthestatusofthefinancialmanagementofenterprises,therealityoftheliquidationofbankruptenterprisesthereisoftenverydifficult,especiallyinthefinancialaspects,itisdifficulttogetthepropertreatment,thecurrentbankruptenterprisefinancialmanagement,therearesomeweaknessesneedtobefurtherimproved.Inthispaper,financialaspectsoftheliquidationoftheenterprisestudyintroducesanoverviewofbankruptcyandliquidation,followedbyabriefintroductionintheconceptandsignificanceofresearchbankruptcyliquidation,focusingselectiondebts,sellassets,liquidationexpensesandpropertydistributionwereanalyzedbyanalysisfoundthatcompaniesinbankruptcyissuesandputforwardcountermeasuresandsuggestions.Keywords：EnterpriseBankruptcy,Liquidation,Financialproblems目录2第一章绪论..................................................41.1企业破产和破产清算的概念..................................41.2破产财产的界定............................................41.3债权债务的确认............................................51.4破产财产的分配............................................5第二章研究破产清算的意义....................................5第三章企业破产清算中可能存在的几个财务问题..................63.1会计核算工作缺乏规范性....................................63.2企业破产清算时的阻力较大..................................63.3破产财产清偿顺序失衡......................................63.4.缺少对破产资产的相关管理制度.............................63.5清算留守问题存在较大难度..................................7第四章完善企业破产清算问题的对策及建议......................74.1合理规定清算组成员........................................74.2完善企业破产评估制度......................................74.3规范破产资金的管理和核算..................................74.4完善破产企业资产评枯制度..................................74.5完善相关...
