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在市场经济中,企业破产是一种有效的配置资源及调整产业布局的经济形式。企业清算是指企业按章程规定解散以及由于破产或其他原因宣布终止经营后,对企业的财产、债权债务进行全面清查,并分配剩余财产的经济活动。真实反映破产企业最后阶段的价值运动并进行合理清算,对维护债权人的合法权益,保证市场经济的正常秩序有重大的现实意义。本文分析了企业清算会计的特点,并对清算会计的内容和税务审计的实务进行了探讨。
In a market economy, bankruptcy of an enterprise is an economic form of effective allocation of resources and adjustment of industrial layout. Corporate liquidation refers to the dissolution of the enterprise according to the provisions of the Articles of Association and the bankruptcy or other reasons announced the termination of business, the company’s property, credit and debt to conduct a comprehensive inventory, and the allocation of surplus property economic activity. To truly reflect the value movement of the bankruptcy enterprise in the final stage and make reasonable liquidation have great practical significance for safeguarding the legitimate rights and interests of creditors and ensuring the normal order of the market economy. This paper analyzes the characteristics of corporate liquidation accounting, and discusses the contents of accounting and tax audit practice.