Analysis on Changes of Accounting Theory After Implementation of Enterprise Bankruptcy Law

摘要：

In the financial crisis, some enterprises may face bankruptcy and have to exit the market due to poor operating status. The PRC Enterprise Bankruptcy Law has been effective since June 1, 2007, which will have a profound impact on bankruptcy accounting theory and cause relevant changes. At present, there are not many articles which discuss enterprise accounting theory from the perspective of the bankruptcy law. This paper combines basic accounting theory with the bankruptcy law from aspects of the application scope of bankruptcy accounting, bankruptcy accounting objectives, bankruptcy accounting structure, bankruptcy accounting entity and so on to discuss relevant changes of accounting theory, which will have certain theoretical and practical significance for enterprises.

关键词： The enterprise bankruptcy law bankruptcy accounting bankruptcy management

作者: WANG Lina

作者单位: School of Political Science and Law,Henan Polytechnic University P.R .China,454000

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 587-591

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）