| 关于企业拯救会计及其理论框架的探讨 |
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| 引用本文： | 栾甫贵. 关于企业拯救会计及其理论框架的探讨[J]. 北京工业大学学报(社会科学版), 2006, 6(1): 41-44,77 |
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| 作者姓名： | 栾甫贵 |
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| 作者单位： | 北京工业大学,经济与管理学院,北京,100022 |
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| 摘 要： | 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。
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| 关 键 词： | 破产和解会计 破产重整会计 企业拯救会计 拯救会计理论框架 |
| 文章编号： | 1671-0398（2006）01-0041-04 |
| 收稿时间： | 2005-08-24 |
| 修稿时间： | 2005-08-24 |
Study on the Corporation Rescue Accounting and Its Theoretical Framework |
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| LUAN Fu-gui. Study on the Corporation Rescue Accounting and Its Theoretical Framework[J]. Journal of Beijing Polytechnic University(Social Sciences Edition), 2006, 6(1): 41-44,77 |
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| Authors: | LUAN Fu-gui |
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| Abstract: | 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. |
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| Keywords: | bankruptcy compromise accounting bankruptcy reforming accounting corporation rescue accounting the theoretical framework of corporation rescue accounting |
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