企业破产清算不同于一般的会计核算,它要严格遵循《企业破产法(试行)》和国家对企业破产有关政策规定,清算结果要向债权人公布并报人民法院裁定后执行,具有较强的法规性、政策性和程序性特点。本文拟就笔者参加所属企业破产清算工作的实践,对做好企业破产清算工作谈些浅见。一、做好破产清算的准备工作(一)办理破产企业移交。企业被宣告破产后,破产企业的原法定代表人应当组织企业的有关人员编制财产清算表以及至企业宣告破产日止的资产负债表、损益表、利润分配表等财务报告,俟清算组接管破产企业时,向清算组移交,并报同级财政部门和国有资产管理部门备案。(二)制定破产清算方案。要做好企业破产清算工作,必须制定企业破产清算方案,依清算方案进行清算工作。清算方案 The bankruptcy and liquidation of enterprises is different from the general accounting. It strictly follows the “Bankruptcy Law (Trial)” and the state’s policies on bankruptcy. The liquidation results must be announced to creditors and reported to the people’s court after the ruling, which has strong laws and regulations. Sexual, policy, and procedural features. This article plans to discuss the practice of the author’s participation in the bankruptcy liquidation work of the company he belongs to. I. Preparations for bankruptcy liquidation (1) Transfer of bankrupt companies. After an enterprise is declared bankrupt, the original legal representative of the bankrupt enterprise shall organize the relevant personnel of the enterprise to prepare the assets clearing sheet and the financial statements such as the balance sheet, profit and loss statement and profit distribution sheet up to the date the bank declares bankruptcy, and the liquidation group takes over the bankruptcy. At the time of the enterprise, it is handed over to the liquidation team and reported to the financial department and the state-owned assets management department at the same level for the record. (B) the development of bankruptcy liquidation program. To do a good job in bankruptcy and liquidation of enterprises, it is necessary to formulate an enterprise bankruptcy liquidation plan and carry out liquidation work according to the liquidation plan. Liquidation plan