Page 12 - 企业破产程序中的会计证据链构建与实务操作

standard behaviors such as off balance sheet assets and false transactions during
their operations, which may raise doubts about the credibility of accounting
information. Secondly, there are differences in the focus and demand for
accounting evidence among different stakeholders. Creditors are concerned about
the possibility and sequence of debt repayment, shareholders are concerned about
the distribution of remaining assets, and tax authorities focus on tax collection
and liquidation. These different demands need to be fully considered and balanced
in the construction of the accounting evidence chain. Furthermore, with the
widespread application of information technology in the field of enterprise finance,
the emergence of electronic accounting evidence has put forward new technical
requirements for the collection, storage, and verification of evidence. How to
ensure the authenticity and integrity of electronic accounting evidence has become
an urgent problem to be solved.
However, the construction of the accounting evidence chain is of great
significance. For bankruptcy administrators, accurate accounting evidence is the
basis for developing reasonable bankruptcy plans, evaluating the value of corporate
assets, and determining creditor debtor relationships. Only with sufficient and
reliable accounting evidence can fairness and justice be achieved in the disposal
and distribution of bankruptcy assets, and the legitimate rights and interests of all
parties be safeguarded. For courts, a complete chain of accounting evidence helps
them make accurate judgments in bankruptcy cases, improve judicial efficiency,
and ensure the legality of bankruptcy proceedings. For stakeholders such as
creditors and debtors, a clear chain of accounting evidence can help them better
understand the financial situation and bankruptcy process of the enterprise, thereby
making reasonable decisions and reducing unnecessary disputes and losses.
Due to the limitations of the author’s level during the writing process, there
may be errors and inadequacies in the book. We kindly ask readers to criticize and
correct us.

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