中美破产清算会计制度比较及启示  

Comparison and Enlightenment of Bankruptcy Liquidation Accounting System in China and the United States

作　　者：栾甫贵[1] 朱绮娴 

机构地区：[1]首都经济贸易大学会计学院

出　　处：《财会通讯（上）》2018年第4期121-123,共3页Communication of Finance and Accounting

基　　金：国家社会科学基金一般项目"僵尸企业的僵化指数与市场退出机制研究"(项目编号:16BGL069)阶段性研究成果

摘　　要：市场经济必然存在市场竞争,必然存在企业破产,破产清算会计的理论研究及会计制度建设对破产清算会计工作的规范和优化尤为重要。本文以中美破产清算会计规范为依据,从会计目标、会计基本假设、会计要素及其确认计量、会计报告四方面进行比较与评价,提出了完善我国企业破产会计制度的建议。There must be market competition in the market economy, and there must be enterprise bankruptcy. The theoretical research and the construction of accounting system on bankruptcy liquidation accounting are particularly important for the regulation and optimization of bankruptcy liquidation accounting practice. Based on the Sino-American bankruptcy liquidation accounting regulations, this paper compares and evaluates the accounting objectives, underlying assumptions, accounting elements and their confirmation and measurement, and accounting reports, and puts forward suggestions to improve the bankruptcy accounting system in China.

关 键 词：破产清算 清算会计 非持续经营 

分 类 号：F271[经济管理—企业管理] F275[经济管理—国民经济]