论企业破产清算的若干财务问题2016

本科生毕业论文

题目：论企业破产清算的若干

财务问题

学生： xxxxx

学号：

专业：企业财务管理

指导教师：

完成时间： 2014 年8月

目录

摘要........................................................................ III ABSTRACT ..................................................................... IV 引言.. (1)

第一章企业破产清算概述 (2)

1.1企业破产清算的概念 (2)

1.2破产清算的特征 (2)

1.3清算组 (2)

第二章企业破产清算与财务管理 (3)

2.1财务管理的概念 (3)

2.2持续经营中的财务管理与破产清算中财务管理的区别 (3)

2.3破产清算中财务管理容 (4)

第三章企业破产清算过程中的财务管理问题研究 (6)

3.1企业破产清算过程中的若干财务问题 (6)

3.2破产清算中财务问题出现的原因分析 (8)

第四章规制企业破产清算财务问题的设想 (9)

4.1对企业破产清算会计核算做出相应改变 (9)

4.2完善企业破产评估制度 (9)

4.3完善会计审计制度 (10)

4.4建立职业性的清算人队伍 (10)

4.5加强破产费用的管理 (10)

4.6加强法律和社会监督 (11)

4.7加强对企业破产政策的宣传力度 (11)

第五章结语 (12)

参考文献 (13)

致 (14)

. .

摘要

企业由于经营不善，亏损严重等原因所导致的企业破产是市场经济运行的必然结果，也是经济运行中不可避免的经济现象。企业破产有利于资源优化配置、摒除不良资产。然而企业破产也是一个比较棘手的经济难题，其中的难点之一就是债务难以清偿。破产清算程序是企业破产中的关键一环，直接影响到破产企业债务的清偿问题。因此，应当注意破产清算问题，对其关键环节——破产清算的财务管理更要给以足够的重视。本文将对破产清算的相关概念及在该过程中经常出现的财务问题进行分析，并为应对类似问题提出相应建议。

本文主要分为5大部分，第一部分是企业破产清算的概述，包括企业破产清算概念、特征与清算组相关容；第二部分容为企业破产清算与财务管理，包括财务管理的概念、持续经营中财务管理的容与破产清算中财务管理容的区别、破产清算财务管理所包含的容等；第三部分重点论述企业破产清算中的有关财务问题及其问题出现的原因；第四部分规制该种问题提出了相关法律设想；第五部分为结语。

关键词：破产清算财务管理规制设想

Abstract

Due to poor management, heavy losses caused by other reasons，Business goes bankrupt，which is the inevitable result of market economy and the inevitable economic phenomena in the economic operation . Bankruptcy conducive optimal allocation of resources excluded non-performing assets. However, bankruptcy is a tricky economic problems, and one of this is that it is difficult to settle the debt. Liquidation proceedings in bankruptcy is precisely a key ring. A direct impact on corporate bankruptcy is debt settlement issue. Therefore, it should be noted liquidation problem, its key ring Festival - the liquidation of financial management in order to give more sufficient attention . This article will analyze liquidation related concepts and financial issues appeared in the process of liquidation, and make recommendations to deal with such problems.

This paper is divided into five parts.The first part is an overview of the bankruptcy liquidation, including the concept of bankruptcy liquidation, the liquidation group of related features and content; The second part focus on the bankruptcy liquidation and financial management, including the concepts of financial management, the different content between continuing operations financial management and liquidation financial management, content of bankruptcy and liquidation financial management; The third part focuses on corporate bankruptcy and liquidation of financial problems and issues arise; Part IV is my suggestion; Fifth part is the conclusion.

Keywords: Bankruptcy Liquidation; Financial Management; Regulations Envisaged