liquidation-of-the-basic-characteristics-of-accounting破产清算会计基本特点的分析-—外文翻译-学位论文.doc

Liquidation of the basic characteristics of
Accounting
Abstract
Theory of a system not yet formed, complete, and recognized the liquidation of accounting theory. Liquidation accounting here to analyze several issues in order to better grasp the clear accounting of the basic characteristics of the insolvency, bankruptcy and liquidation accounting procedures and content.
Liquidation of the enterprise is the dissolution of an enterprise according to the articles of association as a result of bankruptcy or other reasons, announced the termination of his business-to-business property, credit and debt to conduct a comprehensive inventory and to collect debts, debt payment and distribution of surplus property, economic activities. Theory of a system not yet formed, complete, and recognized the liquidation of accounting theory. Liquidation accounting here to analyze several issues in order to better grasp the basic characteristics of accounting liquidation, bankruptcy and liquidation accounting procedures and content.

Key words: bankruptcy liquidation accounting basic features

The basic characteristics of the liquidation accounting
    First, define the dispute accounting period
    1. Bankruptcy proceedings and liquidation accounting period. If bankruptcy proceedings are divided into: application processing, reconciliation, consolidation, bankruptcy and liquidation of three parts, then the accounting period of bankruptcy liquidation into liquidation should be the stage of business accounting, as application processing, reconciliation, consolidation of two stages, is still a regular the scope of accounting.
    2. Bankruptcy and liquidation accounting period accounting period. Still based on the bankruptcy proceedings, bankruptcy and liquidation is part of bankruptcy proceedings, therefore, also be considered, including bankruptcy and liquidation bankruptcy accounting will juice. Or you can narrow the bankruptcy accounting and generalized into two categories, which narrow the bankruptcy liquidation bankruptcy accounting is accounting.
3. Liquidation accounting periods starting point. During the liquidation accounting unify the liquidation of the insolvency proceedings under the premise stage, and its accounting period to determine the starting point there are still controversial. To our current accounting standards relating to liquidation ("liquidation Guidelines", "Interim Provisions"), there are several different requirements. (1) The date of the liquidator to take over the bankrupt enterprise. "Liquidation guidelines" set forth in liquidation accounting period, generally from the date of the liquidator to take over the bankrupt enterprise. (2) The Court declared bankruptcy days. According to bankruptcy law, bankruptcy declared bankruptcy liquidation proceedings that the beginning, which is the main basis of its starting point. (3) the court announcing the termination date of settlement consolidation.
4. Liquidation accounting period end. Liquidation accounting period with the same starting point, the unity of bankruptcy and liquidation accounting period to the insolvency proceedings, the liquidation phase of the premise, the end point to determine a different view.
Second, the accounting of the main actors identified with the accounting
    As mentioned earlier, the accounting entity in liquidation and the main aspects of accounting practices there are some different views. Our view is to strictly distinguish between the two boundaries. Accounting entity that is a bankruptcy liquidation of bankrupt enterprises, bankruptcy and liquidation of accounting is the liquidation group of actors.
During the liquidation of bankrupt enterprises have not disappeared. Bankruptcy Law provides that: "the legal representative of the bankrupt enterprise before the end of the bankruptcy proceedings, according to people's court or the work requirements of the liquidation group shall not be absent without leave." "After the end of bankruptcy proceedings, the liquidation of bankrupt enterprises group to cancel the original registration authority for Registration. "before the end of the bankruptcy proceedings, the bankrupt enterprise in the entity still exists. Liquidation and is the subject of accounting. Court liquidation is subject to liquidation of duties delegated to perform the work of institutions, it is the liquidation of accounting actors, rather than the accounting entity. Unlike other liquidation group is determined by the court. Bankruptcy law: a member of the liquidation group from the superior courts by the people's sovereignty, government departments and financial departments and other designated professionals, the liquidation group may hire necessary staff
Third, the liquidation of bankrupt enterprises and the accounting division
    Mentioned earlier, the Ministry of Finance issued the "Interim Provisions" is the liquidation basis of accounting work directly. In the "Interim Provisions" were provided in the accounting treatment of bankrupt enterprises and the liquidation of the accounting treatment. Nevertheless, we continue to believe that the "Interim Provisions" in the liquidation provisions of the accounting treatment is the strict sense of the contents of the bankruptcy accounting. However, the Court declared bankruptcy after the bankruptcy estate to the liquidation group will take over the work of the accounting treatment before the liquidation is closely related to the accounting treatment, therefore, in the "Interim Provisions" were regulated in the accounting treatment of bankrupt enterprises and the liquidation of accounting treatment.
Accounting treatment of bankrupt enterprises include: (1) the registration of liquidating the assets, the loss of assets, verification of claims and debts; (2) for the annual accounts in accordance with the requirements of the bankruptcy at the beginning to the accounting treatment, and the closing date of bankruptcy For the preparation of financial statements. And the report submitted to the competent financial authority, the state-owned asset management and corporate department; (3) to the liquidation procedures for the transfer of accounting records.
Liquidation is taking over the accounting treatment of the major assets belonging to bankrupt companies, and bankruptcy liquidation process on matters relating to the accounting records accurately.

Liquidation procedures and content of accounting
     Liquidation bankruptcy liquidation and dissolution procedure of the main differences are: the disintegration of the general existence of the liquidation distribution of surplus assets, and liquidation of insolvent premise, making the process itself there is no distribution of surplus assets. Because of this, the liquidation bankruptcy liquidation and dissolution of the basic requirements and procedures of accounting is basically the same. Readers can see the disintegration of the previous section, the liquidation accounting procedures, accounts set up, and part of the preparation of financial statements. Liquidation bankruptcy here only a few problems in accounting procedures.
First, financial bankruptcy, insolvency and accounting definition of debt
Estate liquidation and bankruptcy claims are the two major accounting elements of accounting, which is liquidation accounting main content. How to properly define the estate was bankrupt and the bankruptcy claims of property and bankruptcy claims the basic premise of accounting. At the same time, based on the estate, bankruptcy claims and general property, and differences between claims, to a certain extent, an increase of bankruptcy claims against the estate and the difficulties of understanding.
     Second, the start of liquidation, the financial situation of the bankrupt company estimates
     Bankruptcy liquidation, the former accounting information businesses are based on historical cost basis. Accounting information for the liquidation of such enterprises, can not meet their needs. In accordance with the requirements of the relevant clearing price should be based on the valuation of corporate property, which estimate the proposed table of financial position. Table of estimated financial position for the purpose of the following aspects.
1. Estimated assets, liquidity and market losses. By estimating the market value of assets, calculated price is lower than the market price of the book value of the loss, reflecting the realization of assets unrealized losses. Specifically, the realized loss of assets (the market value loss) for the asset's carrying value of the difference between market value and assets.
     2. Analysis of debt repayment and of the estimated losses. By the reclassification of assets determined to guarantee the availability of the liability is settled based on the value of the assets, liabilities could be liquidated, and the assets are insufficient to cover the estimated liabilities of liquidated damages. Specifically, liabilities, liquidated damages for the estimated market value of assets and liabilities of the difference between the estimated net worth.
Third, the liquidation process of the record of significant accounting issues
    Accounting matters in the bankruptcy liquidation are: the sale of assets, clean-up costs, land transfer, settlement of liabilities. "Interim Provisions" in this regard are clearly defined. This is also the liquidation of the major accounting needs.
    Fourth, the transfer of accounting records
Bankruptcy and bankrupt enterprises is the subject of accounting, liquidation of the bankrupt accounting actors. Accounting in bankruptcy liquidation, the beginning of the objective existence of bankruptcy liquidation for insolvent companies to the accounting records at the end of the transfer and liquidation of the bankrupt enterprise the liquidation group in charge of the accounting department or the court file transfer.
In short, the bankruptcy and liquidation of accounting theory and principles different from conventional accounting, bankruptcy and liquidation of the inevitable with the conventional accounting method of accounting different. Therefore, the basic characteristics of accounting liquidation, bankruptcy and liquidation procedures for accounting and content mastery are particularly important.

References:

[1] NORTHERN. Accounting. Wuhan University Press, 2007, 4.

[2] 2007 China Online Banking Report. China Financial Certification Center, 2007. 12

破产清算会计基本特点的分析
摘要
理论上我国尚未形成一套系统、完整、公认的破产清算会计理论体系。这里就破产清算会计的几个问题予以分析，以便更好地掌握破产清会计的基本特点、破产清算会计处理的程序与内容。
企业清算是指企业按章程规定解散以及由于破产或其他原因宣布终止经营后，对企业的财产、债权债务进行全面清查，并进行收取债权、清偿债务和分配剩余财产的经济活动。理论上我国尚未形成一套系统、完整、公认的破产清算会计理论体系。这里就破产清算会计的几个问题予以分析，以便更好地掌握破产清算会计的基本特点、破产清算会计处理的程序与内容。
关键词：破产 清算会计 基本 特点

第一章 清算会计的基本特点
一 ，会计期间界定的争议
1．破产的法律程序与破产清算会计期间。如果将破产的法律程序分为：申请受理、和解整顿、破产清算三个部分的话，破产清算会计的期间应是企业进入破产清算阶段的会计，至于申请受理、和解整顿两个阶段，仍属于常规会计的范围。
2．破产会计期间与破产清算会计期间。仍然立足于破产的法律程序，破产清算是破产法律程序中的一部分，因此，也可以认为，破产会计中包括破产清算会汁。或者可以将破产会计分为狭义的与广义的两类，其中破产清算会计是指狭义的破产会计。
3．破产清算会计期间的起点。将破产清算会计的期间统一到破产程序中的破产清算阶段的前提下，其会计期间的起点的确定上还有争议。以我国目前有关的破产清算会计规范(《清算准则》、《暂行规定》)就有以下几种不同的规定。(1)清算人接管破产企业日。《清算准则》中规定破产清算会计期间，一般自清算人接管破产企业日起。 (2)法院宣告企业破产日。依据破产法，破产宣告表明破产清算的法律程序开始，这是以其为起点的主要依据。(3)法院宣告终止和解整顿日。
4．破产清算会计期间的终点。与破产清算会计期间的起点相同，将破产清算会计的期间统一到破产程序中的破产清算阶段的前提下，其终点的确定有不同的看法。
二，会计主体与会计行为主体的确定
如前所述，在破产清算会计主体和会计行为主体方面目前有一些不同的看法。我们的观点是要严格区分这两者的界限。即破产清算会计主体是破产企业、破产清算会计的行为主体是清算组。
破产清算期间破产企业并未消失。破产法规定：“破产企业的法人代表在破产程序终结之前，根据人民法院或者清算组的要求进行工作，不得擅离职守。”“破产程序终结后，由清算组向破产企业原登记机关办理注销登记。”在破产程序终结之前，破产企业在实体上仍然存在。而且是破产清算会计的主体。清算组是受法院的委托履行清算职责的工作机构，它是破产清算会计的行为主体，而不是其会计主体。与其他清算不同的是破产清算的清算组是由法院确定的。破产法规定：清算组的成员由人民法院从企业上级主权部门、政府财政部门等有关部门和专业人员中指定，清算组可以聘任必要的工作人员。
三，破产企业与清算组织会计处理的划分
前述，财政部颁发的《暂行规定》是破产清算会计工作直接的依据。在《暂行规定》中分别规定了破产企业的会计处理与清算组的会计处理。尽管如此，我们仍然认为，《暂行规定》中对清算组的会计处理的规定才是严格意义的破产会计的内容。但是，法院宣告企业破产后，在将破产财产交付清算组接管前的会计处理工作与破产清算会计处理紧密相关，因此，在《暂行规定》中分别规范了破产企业的会计处理与清算组的会计处理。
破产企业的会计处理主要包括：(1)资产的清理登记，对资产损失、债权债务的核实；(2)按照办理年度决算的要求，进行年初至破产日的账务处理，以及截止破产日的有关会计报表的编制。并将报表报送主管财政部门、国有资产管理部门和企业主管部门；(3)向清算组办理会计档案的移交手续。
清算组的会计处理主要是接管属于破产企业的资产，并对破产清算过程中有关会计事项进行如实的记录。

第二章 破产清算会计处理的程序与内容
破产清算与解体清算的程序上的主要区别是：解体清算一般存在剩余资产的分配，而破产清算前提的资不抵债，使得其程序本身不存在剩余资产分配。正因为如此，破产清算与解体清算会计的基本要求与程序基本相同。读者可以参看上一节中的解体清算会计程序、会计科目设置、以及会计报表编制部分的分析。这里仅提出破产清算会计程序中的几个问题。
一，破产财务、破产债权的界定与核算
破产财产与破产债权是破产清算会计的两大会计要素，因而，也是破产清算会计核算的主要内容。如何正确地界定破产财产与破产债权是实施破产财产与破产债权会计核算的基本前提。同时，基于破产财产、破产债权与一般财产、债权的联系与区别，在一定程度上增加了对破产财产与破产债权认识的困难。
二，破产清算开始时，对破产企业财务状况的估算
破产清算日，原企业提供的会计信息都是以历史成本为基础的。这类会计信息对于破产清算企业来讲是不能满足其需要的。按照有关的要求应以清算价格为基础对企业的财产进行估价，这就提出了财务状况估算表的编制。财务状况估算表的编制目的主要为以下几方面。
1．估计资产的变现能力及市价损失。通过估计资产的市价，计算市价低于账面价值的市价损失，反映未实现的资产变现损失。具体讲资产的变现损失(即市价损失)为资产的账面价值与资产市价的差额。
2．分析负债的偿还情况及估计损失。通过对资产的重新分类确定以担保为依据的可供清偿负债的资产的价值、可清偿的负债额、以及由于资产不足以抵偿负债的估计清偿损失。具体讲负债的清偿损失为资产的估计市价与负债的估计净值的差额。
三，清算过程中主要会计事项的记录
破产清算中的会计事项主要有：变卖资产、清理费用、土地转让、清偿负债等。《暂行规定》中对此都有明确的规定。这也是清算组需要实施的主要会计工作。
四，会计档案的移交
破产企业是破产会计的主体，清算组是破产会计的行为主体。在破产清算会计中，客观存在着破产开始时破产企业向清算组办理会计档案的移交和破产清算结束时清算组向破产企业的主管部门或者法院办理会计档案的移交。
总之，由于破产清算会计原理与常规会计原理大不相同，破产清算的会计核算方法必然与常规会计核算不同。因此，对破产清算会计的基本特点、破产清算会计处理的程序与内容的掌握显得尤其重要。

参考文献:
[1]张耀武. 会计电算化. 武汉大学出版社, 2007, 4.
[2]2007中国网上银行调查报告. 中国金融认证中心, 2007. 12.朗显示对应的拉丁字符的拼音
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