破产会计

我国破产会计研究评述

Comments on the Bankruptcy Accounting Research of China

破产会计的产生和发展依存于破产制度的建立和完善，而破产制度又依存于市场经济环境。

The emergence and development of bankruptcy accounting depend on the establishment and perfection of bankruptcy system .

在此主要就企业拯救会计的基本涵义和内容、企业拯救会计与破产会计的关系、企业拯救会计的理论框架等问题进行了探讨。

This article mainly discusses the basic concept and content of corporation rescue accounting , such as the relationship between corporation rescue accounting and bankruptcy accounting , the theoretical framework of corporation rescue accounting , and so on .

浅议破产清算会计中的若干问题

Discussion onthe several problems of bankruptcy settlement accountancy

文中从几种破产清算会计核算方法入手，以实践为基础简述了一些问题：会计帐簿的设置；

The present article , beginning with several methods of liquidation accounting calculation , briefly deals with the following problems on the basis of practice : the establishment of accounting books ;

试论工业企业破产清算的会计核算

On the Accounting Calculation of the Industrial Enterprise Liquidation in Bankruptcy

本文以公司治理和会计的相关原理为基础，采取会计研究的规范法，从不同的角度进行了分析，指出在因会计造假而导致诸多公司破产的背后会计信息与公司治理之间存在的本质联系。

It base on theories of Corporate Governance and Accounting , apply normative approach to make analyze from several aspects and point out the essential relation between corporate governance and accounting information , which make so many corporate go in bankruptcy .

破产清算条件下会计要素研究

Study on the Bankruptcy and Liquidation Accounting Elements

本文结合美国安然、世通公司的破产案例，就会计诚信缺失现象的作弊动机、外部环境、制度制约进行分析。

This paper , by analyzing the bankruptcy cases of two American corporations , Enron and MCI Worldcom , discusses the fraud motives , the exterior environment and the system restriction of this phenomenon .