摘要
破产会计的产生和发展依存于破产制度的建立和完善,而破产制度又依存于市场经济环境。因此,破产会计研究应结合社会经济制度、破产法律制度、文化传统习惯等,重视破产会计的相关比较研究、系统理论探索、实务规范分析、准则制度建设等,探讨破产会计这一边缘性会计学科的发展规律,为会计学的发展和社会经济管理服务。
The emergence and development of bankruptcy accounting depend on the establishment and perfection of bankruptcy system. So bankruptcy accounting research must not only combine with social economic system, the law system about bankuptcy, cultural habit and so on, but also pay attention to the related comparative research, the research on systematic theory, the analysis of practical standards, the establishment of regulations and norms, etc. The discussion on the developmental law of bankruptcy accounting can give service to the development of accountancy and social economic management.
出处
《北京工业大学学报(社会科学版)》
2001年第2期36-40,共5页
Journal of Beijing University of Technology (Social Sciences Edition)
关键词
破产会计
破产制度
经济体制
bankruptcy accounting
bankruptcy system
economic system