破产重整中的注册会计师业务创新

发布时间：2018-03-28 11:18

本文选题：破产重整　切入点：注册会计师业务　出处：《中国注册会计师》2017年09期

【摘要】：正一、背景破产重整是破产的一种特殊类型,属于预防型破产,即在《破产法》的框架下,通过各方的努力给予困境中的企业新的希望,避免企业最终破产清算,让仍有存在价值的企业有希望重整河山。注册会计师积极参与并推动破产重整的适用是落实供给侧结构性改革的一项重要举措,也是注册会计师服务于国家经济社会转型升级的重要领域。
[Abstract]:First, background bankruptcy reorganization is a special type of bankruptcy, which belongs to preventive bankruptcy, that is, under the framework of "bankruptcy Law", giving new hope to enterprises in distress through the efforts of all parties, and avoiding the final bankruptcy liquidation of enterprises. The active participation and promotion of bankruptcy restructuring by certified public accountants is an important measure to implement supply-side structural reforms. It is also an important field for CPA to serve the national economic and social transformation and upgrading.
【作者单位】：致同会计师事务所厦门分所;
【分类号】：F233

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