关于企业拯救会计及其理论框架的探讨

Study on the Corporation Rescue Accounting and Its Theoretical Framework

企业拯救是市场经济环境中必不可少的经济管理行为之一,研究和建立企业拯救会计具有非常重要的理论价值和现实意义。在此主要就企业拯救会计的基本涵义和内容、企业拯救会计与破产会计的关系、企业拯救会计的理论框架等问题进行了探讨。

The corporation rescue is one of the necessary economy management behaviors in marketing economy. It is of important theoretical value and practical significance. This article mainly discusses the basic concept and content of corporation rescue accounting, such as the relationship between corporation rescue accounting and bankruptcy accounting, the theoretical framework of corporation rescue accounting, and so on.