企业清算会计问题探

摘要

在市场经济条件下，竞争日趋激烈，企业破产已经成为十分常见的经济现象，而这使得企业清算会计的作用变得尤为重要。清算会计属于财务会计，但是在会计对象、会计原则、会计目标等方面同传统的财务会计有所不同，是一种特定的会计类型。

本文首先将对企业清算的基本概念和类型进行阐述，然后分析企业清算会计的特点，阐述企业清算会计核算的基本内容；进而在理论基础上，提出现实的清算会计中存在的问题，并指出相应的对策。

关键词: 企业清算；企业破产；清算会计

Abstract

Under the market economy conditions, the competition is increasingly intense and the bankruptcy has become a very common economic phenomenon, which makes the role of corporate liquidation accounting becomes particularly important. Liquidation accounting belongs to financial accounting, but in the accounting object, accounting principles, goals, etc. it is different from the traditional financial accounting, and it is a specific type of accounting.

This paper will first talk something about the concept and the type of corporate liquidation, and then analyze the characteristics of enterprise liquidation accounting, and its basic content; thus based on the theory, put forward realistic liquidation accounting problems, and indicate some measures.

Key words corporate liquidation; bankruptcy; liquidation accounting

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