论破产清算企业的内部控制  

On The Internal Control in Bankruptcy Liquidation Corporate

作　　者：栾甫贵[1] 

机构地区：[1]首都经济贸易大学会计学院,100070

出　　处：《会计研究》2010年第3期51-57,共7页Accounting Research

基　　金：北京市社科规划项目(09BaJG246);北京市教委重点项目(SZ200910038015)的阶段性成果之一

摘　　要：企业内部控制无处不在,无论持续经营企业还是破产清算企业都是如此。本文以我国企业破产清算过程中暴露出的内控问题为背景,以新破产法和企业内部控制基本规范为依托,探讨了构建破产清算企业内部控制制度的必要性,总结了我国企业破产清算中所出现的问题,提出了基于广义和狭义角度的我国破产清算企业内控架构,分析了破产清算企业内部控制的主要难点及其对策。The internal control exists everywhere only in going on corporate but also in bankruptcy liquidation one.Background on the problems of internal control exposed in bankruptcy liquidation in our country and depending on the new bankruptcy law and the fundamental standards of corporate internal control,this article discusses the necessary to structure the system of internal control in bankruptcy liquidation corporate,summarizes the questions arising in bankruptcy liquidation,puts forward the internal control frame of bankruptcy liquidation corporate and analyses its main difficult points and countermeasures.

关 键 词：破产清算 内部控制 管理人 破产人 债权人会议 

分 类 号：D922.291.92[政治法律—经济法学]