财务清算过程中会实务与税务审计研究  

Study on Accounting Practice and Tax Audit During Financial Liquidation

作　　者：沈洁 SHEN Jie(Nantong Xinjianghai Union Accounting Fir m,Nantong 226001,China)

机构地区：[1]南通新江海联合会计师事务所,江苏南通226001

出　　处：《商业观察》2023年第34期41-44,共4页BUSINESS OBSERVATION

摘　　要：财务清算是企业破产后需要经历的重要一环,事关债权债务的合理处置,将公司的剩余价值进行科学分配,以维护债权人的合法权益。基于此,文章以财务清算过程中的会计实务和税务审计工作为研究对象,对这两项工作的作用和目的进行论述。同时,结合市场秩序的现状,对破产企业的资产进行核查,切实履行财务清算的职责,落实相关工作内容,保证税务处理的科学性。Financial liquidation is an important link after a company goes bankrupt,which is related to the reasonable disposal of creditor's rights and debts,the scientific distribution of the company's remaining value,and protection of the legitimate rights and interests of creditors.In this regard,this paper will focus on the accounting practice and tax audit work in the process of financial liquidation,and discuss the role and purpose of these two tasks.At the same time,the assets of bankrupt enterprises are verified based on the current market order to effectively fulfill their financial liquidation responsibilities,implement relevant work content,and ensure the scientific nature of tax treatment.

关 键 词：税务审计 会计实务 财务清算 工作要点 

分 类 号：F274[经济管理—企业管理]