清算会计要素与报告问题研究

Research on the Financial Statement of Liquidating Enterprise and Its Elements

清算会计是企业处于非持续经营状态的一种特殊会计程序。它与持续经营状态下的会计程序在目标、假设、核算原则、计价基础、信息披露等方面存在较大差异。本文以清算会计要素及其确认、计量、报告为主要研究内容,初步确立了清算会计要素及其体系结构,界定了清算资产、清算债务等清算会计基本要素的含义与内容,设计了清算会计报表体系与信息构成。

Liquidation accounting is a special accounting procedure about the enterprise in continual situation. There are distinct differences about objective, hypothesis, accounting principles, measurement attribute and information disclosure between liquidation accounting and accounting in continuous situation. The thesis primarily establish the primary elements of financial statement of liquidating enterprise and the framework of elements, gives the definition of the elements, such as liquidation assets and liquidation liabilities, and designs the system of financial reports of liquidating enterprise by focusing on the recognition, measuring and reporting of liquidating enterprise transactions.