【正文】 the accounting process. And financial management during normal business at this stage is very important to the success of bankrupt enterprises out of the market, can effectively promote the further rationalization of related industrial structure, a positive role in China39。任何一個(gè)企業(yè)在其運(yùn)行過(guò)程中都面臨著破產(chǎn)的可能性，由此而引起的企業(yè)清算是一個(gè)具體但又不同于日常核算的會(huì)計(jì)過(guò)程。而此階段企業(yè)正常經(jīng)營(yíng)時(shí)的財(cái)務(wù)管理工作也是非常重要的，破產(chǎn)企業(yè)的順利退出市場(chǎng)，可以有效地促進(jìn)相關(guān)產(chǎn)業(yè)結(jié)構(gòu)的進(jìn)一步合理化，為我國(guó)經(jīng)濟(jì)發(fā)展帶來(lái)積極作用。s economic development. However, from the status of the financial management of enterprises, the reality of the liquidation of bankrupt enterprises there is often very difficult, especially in the financial aspects, it is difficult to get the proper treatment, the current bankrupt enterprise financial management, there are some weaknesses need to be further improved. In this paper, financial aspects of the liquidation of the enterprise study introduces an overview of bankruptcy and liquidation, followed by a brief introduction in the concept and significance of research bankruptcy liquidation, focusing selection debts, sell assets, liquidation expenses and property distribution were analyzed by analysis found that panies in bankruptcy issues and put forward countermeasures and suggestions Keywords： Enterprise Bankruptcy /Liquidation/ Financial problems 北京科技大學(xué)本科生畢業(yè)設(shè)計(jì)（論文） 1 目 錄 摘 要 ........................................................................................................................ 1 Abstract ........................................................................................................................... 2 引 言 ......................................................................................................................... 1 1 企業(yè)破產(chǎn)及破產(chǎn)清算的概述 ....................................................................................... 2 企業(yè)破產(chǎn)的概述 ................................................................................................ 2 企業(yè)破產(chǎn)界定 .......................................................................................... 2 企業(yè)破產(chǎn)的意義 ...................................................................................... 2 破產(chǎn)清算的基本概述 ........................................................................................ 3 破產(chǎn)清算的概念 ...................................................................................... 3 研究企業(yè)破產(chǎn)清算的意義 ....................................................................... 3 2 企業(yè)破產(chǎn)清算所涉及的主要財(cái)務(wù)內(nèi)容 ....................................................................... 4 破產(chǎn)財(cái)產(chǎn)的界定 ................................................................................................ 4 債權(quán)債務(wù)的確認(rèn) ................................................................................................ 4 破產(chǎn)財(cái)產(chǎn)的變賣(mài) ................................................................................................ 5 破產(chǎn)中清算費(fèi)用管理 ........................................................................................ 5 破產(chǎn)財(cái)產(chǎn)的分配 ................................................................................................ 6 3 企業(yè)破產(chǎn)清算中存在的財(cái)務(wù)問(wèn)題 ............................................................................... 6 清算小組的人員夠成不合理 ............................................................................. 6 清算工作效率不高 ............................................................................................ 6 清算費(fèi)用的 預(yù)提、支付沒(méi)有量化規(guī)定 .............................................................. 7 破產(chǎn)財(cái)產(chǎn)的清查、評(píng)估、變現(xiàn)過(guò)程缺乏必要的財(cái)務(wù)監(jiān)督 ............................... 7 缺少對(duì)破產(chǎn)財(cái)產(chǎn)的相關(guān)管理制度 ..................................................................... 7 清算工 作阻力大 ................................................................................................ 8 北京科技大學(xué)本科生畢業(yè)設(shè)計(jì)（論文） 2 會(huì)計(jì)核算工作欠規(guī)范 ........................................................................................ 8 4 完善企業(yè)破產(chǎn)清算問(wèn)題的對(duì)策及建議 ....................................................................... 9 建立職業(yè)性的清算人隊(duì)伍，加強(qiáng)破產(chǎn)財(cái)務(wù)管理人員的教育 ........................... 9 完善企業(yè)破產(chǎn)評(píng)估制度 ................................................................................... 11 完善會(huì)計(jì)審計(jì)制度 .......................................................................................... 12 加強(qiáng)破產(chǎn)費(fèi)用的管理 .................................................................................