《中华人民共和国企业破产法(试行)》 (下称《破产法》)的出台,给我国会计理论和实务注入了新的内容,也带来一系列急待解决的问题。特别是如何对破产企业资产进行有效的会计计量。本文拟就此谈点粗浅的看法,就教会计界同仁。 一、破产资产的内容和范围 破产资产是指企业宣告破 The promulgation of the “People’s Republic of China Enterprise Bankruptcy Law (Trial)” (hereinafter referred to as the “Bankruptcy Law”) has injected new contents into our accounting theory and practice, and also brought about a series of problems that need to be resolved. In particular, how to effectively measure the assets of bankrupt companies. This article intends to talk about this point of view, on the church circle. I. Content and scope of bankruptcy assets Bankruptcy assets are declared by companies