Page 11 - 企业破产程序中的会计证据链构建与实务操作

PREFACE

In today’s complex and ever-changing economic environment, corporate
bankruptcy incidents occur from time to time. Corporate bankruptcy not only
involves the vital interests of numerous stakeholders, but may also have profound
impacts on the social and economic order. In the bankruptcy proceedings of
enterprises, the construction and practical operation of the accounting evidence
chain play a crucial role. It is like a bridge connecting various links of the
bankruptcy proceedings, providing solid support for the fair and efficient handling
of bankruptcy cases.
The accounting evidence chain is an indispensable component in the
bankruptcy proceedings of enterprises. It covers a series of accounting related
evidence generated from the preliminary examination of a company’s financial
condition to the liquidation and distribution of bankruptcy assets. These pieces of
evidence include but are not limited to the financial statements, accounting records,
bank statements, correspondence of accounts receivable, asset inventory reports,
etc. of the enterprise. They are interrelated through rigorous logical relationships,
forming a complete system of evidence. This system can comprehensively and
truthfully reflect the financial status, operating results, assets and liabilities of
enterprises before and after bankruptcy, providing key information for the smooth
progress of bankruptcy proceedings.
At the practical operational level, building an accounting evidence chain
faces many challenges. Firstly, corporate bankruptcy often comes with financial
chaos, unclear accounts, and other issues, which makes it more difficult to obtain
complete and accurate accounting evidence. Some companies may engage in non-