企业破产重整价值评估探讨——兼与程虹、袁国栋商榷  

Evaluation of the Value Reorganized Bankrupted Enterprises——A Discussion with Cheng Hong,Yuan Guo-dong

作　　者：栾甫贵[1] 

机构地区：[1]首都经济贸易大学会计学院,北京100070

出　　处：《审计与经济研究》2009年第4期38-43,共6页Journal of Audit & Economics

基　　金：北京市社科规划项目(09BaJG246);北京市教委重点项目(SZ200910038015)

摘　　要：破产重整是我国修订后的破产法中新增加的一类破产案件,如何进行企业破产重整价值估价,为债权人和人民法院提供相关服务,是摆在我们面前的一个理论问题和实务问题。因此,对企业破产重整价值评估的缘由、环境、目标、内容、方法、报告等问题进行研究,具有一定的现实意义。Reorganization of bankruptcy is a new addition of China recently-amended Bankruptcy Law, How to evaluate the value of the re- organized bankrupted enterprises and provide a corresponding service for creditors and People＇s Court is a theoretical and practical problem facing us. It is of practical significance to make a study of the reasons, environment, objectives, contents and reports of such evaluation.

关 键 词：破产法 破产重整 重整收益 清算收益 重整价值 

分 类 号：F235.19[经济管理—会计学]