| 我国破产会计研究的回顾与评价 |
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| 引用本文： | 栾甫贵.我国破产会计研究的回顾与评价[J].会计研究,2011(4). |
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| 作者姓名： | 栾甫贵 |
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| 作者单位： | 首都经济贸易大学会计学院,100070 |
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| 基金项目： | 教育部人文社会科学研究项目"国有企业破产清算的内部控制与风险预警研究" |
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| 摘 要： | 商品经济产生了企业的优胜劣汰、产生了企业破产制度,进而产生了企业破产会计的理论和实践。本文以1978年为起点,重点回顾了1978年以来我国企业破产会计研究的简要历程,分析了不同时期相关的政治、经济、法律等环境影响,总结了破产会计研究的主要成果和存在的问题,提出了改进我国企业破产会计研究的相关建议。
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| 关 键 词： | 市场经济 企业破产法 破产会计 拯救会计 |
Review and Appraisal of the Bankruptcy Accounting Research |
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| Luan Fugui.Review and Appraisal of the Bankruptcy Accounting Research[J].Accounting Research,2011(4). |
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| Authors: | Luan Fugui |
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| Abstract: | The merchandise economy produced the championship of business enterprise inferior discard,produced a business enterprise to go bankrupt system,then produced the theory and fulfillment problem of business enterprise bankruptcy accountancy.This text with in 1949 for point of departure,particularly looked back 1978 our country business enterprise bankruptcy the accountancy study of synopsis process,analyzed corresponding period not is related of politics,economy,law etc.environment influence,tallied up main achievement and the problem of existence that the bankrupt accounting studies,put forward an improvement our country business enterprise bankruptcy the accounting study of related suggestion. |
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