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摘要:会计作为工业革命后管理学的产物如今已经有了一个多世纪的历史，并且随着生产力的发展也发生了日新月异的变化。在功能上，会计不仅担任着一个经济主体的核算和审核工作，也对整个经济主体有着主导性的指引作用，帮助管理者在合适的时机做出合理且有效的经济决策。
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会计作为一个专业工种和技术在中国已经有了很深的历史背景，它跟随着经济的不断变化而进行相应的改革与完善，从而能够保证会计职能在市场经济条件下，可以适应不同阶段的企业需求。在市场经济条件下，由于市场竞争的日益激烈，企业随时都会面临财务上的困难不能再继续经营下去，从而使越来越多的企业不得不进行清算重组。目前由于企业清算操作不规范，一方面清算企业对清算过程未进行相应的会计处理，使企业清算失去财务控制；另一方面，普通清算没有引起管理当局特别是主管税务机关的高度重视而成为被遗忘的角落，造成了国家税收流失，这直接影响到税法的严肃性、完整性和权威性。本毕业论文就企业破产清算的相关问题表达一下自己的观点，如何在破产清算中最大的保障企业自身的利益和对发展中的破产会计应当注意的问题等等。20720
毕业论文关键词：破产 清算会计 存在问题 解决对策
On the accounting treatment of corporate bankruptcy
Abstract：Accounting as a product of management after the industrial revolution now has a history of more than a century, and along with the development of the productive forces also had a rapid change, at the same time, the development and perfect myself. Accounting not only holds an economic subject of accounting and auditing work, also has a dominant guidance role for the economic subject, help managers at the right time to make a rational economic decisions.
Although accounting as a professional type of work and technology in China has a long history, and has made considerable progress and development of accounting system is not the same, but with the constant development of market economy reform and improvement, which can guarantee accounting function under the condition of market economy, can adapt to different stages of enterprise management. Under the condition of market economy, with the increasing competition in the market, enterprises are facing financial difficulties at any time can no longer continue to operate, thus make more and more enterprises have to ordinary liquidation.At present due to the enterprise liquidation operation is not standard, on the one hand, the liquidation enterprise make relevant accounting treatment process of liquidation, the enterprise liquidation losing financial control; Ordinary liquidation without authority, on the other hand, especially attaches great importance to the local competent tax authorities and become the corner that is forgotten, resulting in the loss of the national tax, it directly affects the seriousness of the tax law, integrity and authority. In this paper, the enterprise ordinary liquidation issues related to talk about personal views.
Keywords：Bankruptcy Liquidation accounting problem countermeasures
目 录
引 言 - 1 -
一、破产会计的起源 - 2 -
（一）破产会计因何而起 -2--
（二）国内外对破产会计的运用 - 2 -
（1）中国历史上对破产会计的定义 - 2 -
（2）国外对破产会计的理解和运用 -3 -
二、传统会计与破产会计的比较 - 4 -
（一）、传统会计与破产会计 - 4 -
1.传统会计目标 -4 -
2.破产会计核算目标 - 4-
（二）传统会计和破产会计的区别 - 6 -