摘要：企业的破产清算会计是指企业在债务到期时，因没有足够的资产偿还债务而被法院宣告破产，企业财产经由法院组织的清算组来被清算估价，然后财产会被处理分配掉，与此同时企业的法人资格也会被消灭的清算过程。与普通企业会计不同，破产企业在会计的基本理论上有所改变。因此，了解这些问题对破产企业会计核算有重大作用。本文先介绍企业破产清算会计的理论，后以房地产企业为例，从房地产企业的实务着手，使企业破产清算会计工作得以解决。69800

毕业论文关键词：破产清算会计；房地产企业；实务会计

Research on Some Problems of Bankruptcy Liquidation Accounting

—— Taking real estate enterprises as an example

Abstract：Enterprise bankruptcy liquidation accounting refers to the enterprise in debt that matures, because there is no enough assets to repay the debt and declared bankrupt by the court, the property of the enterprise through the organization of the court, the liquidation group to be liquidation valuation, then the property will be processed allotment. At the same time, enterprise legal person qualification will be destroyed the liquidation process. Different from the common enterprise accounting, the bankrupt enterprise has the change in the basic theory of accounting. Therefore, understanding these issues has a significant role in the accounting of bankruptcy enterprises. This article first introduces the theory of enterprise bankruptcy liquidation accounting, after taking the real estate enterprise as an example, from the real estate enterprise's practice, so that the enterprise bankruptcy liquidation accounting work can be solved.

Key Words: Bankruptcy liquidation accounting; Real estate enterprise; Practical accounting

目    录

摘要 I

Abstract. II

目  录 III

一、绪论 1

（一）选题背景 1

（二）研究现状 1

（三）创新点 2

二、破产清算会计基础理论 3

（一）破产清算会计定义 3

（二）破产清算会计目标 3

（三）破产清算会计原则 3

（四）破产清算会计核算 4

三、破产清算会计存在问题的思考 6

（一）破产清算会计科目设置 6

（二）破产清算会计处理流程 6

（三）与一般会计处理异同点 7

（四）破产清算相关法律制度 8

四、破产清算会计的实例——房地产企业 10

（一）房地产企业破产清算的特殊性 10

（二）房地产企业破产清算的案例 10

（三）房地产企业破产清算会计涉及的问题 11

（四）完善房地产企业破产清算会计的措施 12

五、结语 14

参考文献 15

致  谢 17

一、绪论