企业拯救会计初探

A Preliminary Exploration of the Enterprise Rescuing Accounting

优胜劣汰是市场经济的必然结果 ,但就个别企业而言 ,如果能及时发现不良征兆 ,采取积极措施 ,实施拯救会计 ,就能延缓和阻止其衰落态势 ,从而恢复其偿债能力和获利能力 ,避免破产。以此为目的 ,本文就企业拯救会计进行了初步的探讨。

Survival of the fittest is the inevitable outcome of the market competition. But as far as the individual enterprise is concerned , if we can find out the bad tendency in time , take active measures and carry out rescuing accounting , we will delay and prevent the declining tendency , thus will surely make the enterprise regain its solvency and profitability and will avoid bankruptcy . Aiming at this , this article makes a preliminary exploration of the enterprise rescuing accounting.