破产清算条件下会计要素研究

与持续经营条件下的会计要素不同,破产清算条件下的会计要素有其自身的特点。本文首先分析了目前破产清算会计要素研究中存在的问题:受破产法思想和持续经营会计理论思想的束缚严重,对相关会计要素的定义不准确。然后在研究破产清算条件下会计对象变化及其对会计要素影响的基础上,重构了破产清算会计要素体系:清算资产、清算负债和清算净损益。

Study on the Bankruptcy and Liquidation Accounting Elements

Bankruptcy and Liquidation Accounting (B.L.A.) elements have their own characteristics,which are different from going-concern accounting elements.This dissertation analyzes the problems of prior research,which depend heavily on Bankruptcy law and going-concern accounting elements.Then on the basis of how the change of B.L.A.object influences B.L.A.elements,the dissertation re-establishes B.L.A.elements,including liquidation asset,liquidation liability and liquidation net income.Under liquidation net income element,four sub-elements are designed: liquidation gains,liquidation losses,liquidation expense and ownership interest when declaring bankruptcy.