破产企业治理结构与破产会计信息质量监控

本文以新破产法 (草案) 的基本框架为依托, 将破产企业分为破产和解企业、破产重整企业和破产清算企业三类, 探讨了不同类型破产企业的治理结构及其会计信息的特点, 提出了明确破产会计信息质量的监控目标、建立全面的破产会计制度规范、构建完整的破产会计信息质量监控体系、提高破产相关人员的综合素质等监控破产会计信息质量的基本思路。

The Bankruptcy Corporate Governance and the Quality Control of Bankruptcy Accounting Information

This paper divided the bankruptcy corporate into three parts of bankruptcy compr omise corporate,bankruptcy reforming corporate and bankruptcy liquidation corpor ate,based on the basic construction of the new bankruptcy law(draft).It discusse s the corporate governance in kinds of bankruptcy corporate and the characterist ics of bankruptcy accounting information.Also it puts forward the fundamental co nsideration that including of defining the supervised objective of the bankruptc y accounting information quality,setting up the completely bankruptcy accounting system criterion,founding the fully supervise system of bankruptcy accounting i nformation quality,improving the integrate stuff relating to bankruptcy.