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摘要：企业破产是市场经济体制下的一个永恒的话题。破产作为长期存在的事项，其财务问题则是一个不可回避的问题。因此，从事“企业破产相关财务问题研究”这一课题的研究，是文护正常的社会主义市场经济秩序的客观需要；是保护竞争、激励先进、鞭策后进的客观需要；是彻底贯彻自负盈亏原则的需要。同时，社会主义市场经济的逐步建立和发展，是建立企业破产制度的基本经济条件，信用制度的存在和发展是建立企业破产制度的基本经济前提，所有权与经营权的分离提供了建立企业破产制度的必要套件。21864
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本课题从如何更好的利用虽为破产企业但仍然可以利用的资源，这个角度来谈企业破产的财务问题，从而可以进一步不浪费资源。另外，在对企业破产的现状进行科学的判断的基础上，了解企业破产界限实务操作上的困境，力图从财务角度，为企业的破产界限提供依据。最后，研究企业破产的相关财务问题，了解作为企业真实财务状况及财务缺陷，在对财务报告和财务问题分析的基础上，提出此类企业的估价方法、会计处理方法以及建立兼并此类企业后进行整合工作的参考资料。
毕业论文关键词：企业破产；财务问题；破产机制；优化方案
Research on Enterprise Bankruptcy related Financial Problems
Abstract：From this facet to talk about the financial problems of enterprise bankruptcy, which can make us do not waste resources further. Bankruptcy is an eternal topic under the system of market economy. Bankruptcy as the matters exist for a long time, the financial problem is a unavoidable problem. Therefore, the purpose in researching on this topic is to maintain the objective need of the normal order of the socialist market economy; and it is also to protect competition and encourage advanced behavior. Also it is the need to thoroughly implement the self-financing principle. At the same time, the establishment and development of socialist market economy is the basic economic conditions for establishing the system of enterprise bankruptcy, the existence and development of credit system is the basic economic premise to establish the system of enterprise bankruptcy, the separation of ownership and management to provide the necessary kit built system of enterprise bankruptcy.
The theme in this paper is showing us how to make better use of resources which is waste. But we can still use. In addition, based on the scientific judgment on the current situation of the bankruptcy of the enterprise, understand the practical operation of enterprise bankruptcy bounds on the dilemma, trying to from a financial point of view, provide the basis for the bankruptcy of enterprises. Finally, research on related financial problems of enterprise bankruptcy, known as the true financial condition and financial deficit, on the basis of the analysis of financial report and financial problems, put forward valuation methods, the accounting treatment methods and the establishment of such enterprises after merger integration work of reference.
Key words： Enterprise bankruptcy; financial problems; bankruptcy system; optimum proposal
目 录
绪论1
一、企业破产概述 2
（一）企业破产的概念2
（二）企业破产的构成条件2
（三）企业破产的方法2
（四）企业破产的意义3
二、企业破产的财务处理4
（一）企业破产的财产评估4
1、破产财产的界定4
2、破产财产估价的方法4
（二）破产财产的拍卖5
1、破产财产的拍卖形式5
2、密封式拍卖和减价拍卖5
3、英式拍卖和第二价格拍卖5
（三）关联企业的破产处理6
1、一元注销模式6
2、一元纳入模式6
3、多元集中模式6
4、多元分别模式6