企业破产法的试行,给社会主义企业的行为产生了巨大的强制力量,也给会计学界提出一个新的课题。破产法的制定与实施,其目的在于尽量减少企业破产,提高企业的经营水平。因此,研究企业破产会计问题就应以诊断企业的财务弊病及经营机制运转现状作为首要任务。企业的破产有一个发展过程,会计是一个管理信息系统,必须及时发出危机信号或亮出黄牌警告,以便采取有效措施,防微杜渐。企业破产的诊断首先是企业财务危机的诊断。酿成企业财务危机的原因是多方面的,有整个国家宏观决策引起的,有局部性决策引起的,有来自国际市场竞争的影响。但是,就大多数企业来说,其直接或间接的原因是由于企业自身经营管理不善,生产技术落后,或个别领导逆反心理等。具体原因有:(1) 企业决策不当,生产的产品不为社会需要,盲目生产,垫付的资金无法收回; The trial of the enterprise bankruptcy law has created a huge force for the behavior of socialist enterprises, and has also raised a new topic for the accounting profession. The purpose of the formulation and implementation of the bankruptcy law is to minimize corporate bankruptcies and improve the company’s operating standards. Therefore, the study of corporate bankruptcy accounting problems should be based on the diagnosis of the company’s financial malaise and operating status of the operating mechanism as the primary task. The bankruptcy of a company has a development process. Accounting is a management information system. It must send a crisis signal or a yellow card warning in time in order to take effective measures to prevent it. The diagnosis of corporate bankruptcy is first and foremost the diagnosis of corporate financial crisis. There are many reasons for the financial crisis of a company, which are caused by the macro decision-making of the whole country, caused by local decision-making, and the impact from international market competition. However, for most companies, their direct or indirect reasons are due to the poor management of their own businesses, backward production techniques, or individual leaders’ rebellious psychology. The specific reasons are: (1) improper corporate decisions, production of products is not social needs, blind production, advance funds can not be recovered;