【正文】
his is the inevitable result of the effective operation of the market economy, the world economy is an inevitable phenomenon. Any business in the course of its operation are faced with the possibility of bankruptcy, which is caused by the liquidation of a specific but different from the daily accounting of 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 個企業(yè)在其運(yùn)行過程中都面臨著破產(chǎn)的可能性,由此而引起的企業(yè)清算是一個具體但 又不同于日常核算的會計(jì)過程。而此階段企業(yè)正常經(jīng)營時的財(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,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,為我國經(jīng)濟(jì)發(fā)展帶來積極作用。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 pu