Page 13 - 企业破产程序中的会计证据链构建与实务操作
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目录 CONTENTS
第一章 企业破产的经济社会影响全景研究 ·············································· 1
第一节 破产事件对区域产业链韧性的传导效应 ·································· 1
第二节 破产企业员工权益保障的财务成本测算模型 ···························10
第三节 企业破产引发的环境治理责任转化机制 ·································21
第四节 破产重整对市场资源配置效率的宏观评估 ······························24
第二章 企业破产会计理论体系重构 ······················································37
第一节 持续经营假设崩塌后的会计范式革命 ····································37
第二节 破产资产价值重估的公允性哲学思辨 ····································58
第三节 债务重组损益确认的伦理经济学分析 ····································68
第四节 破产会计信息质量的资本市场响应机制 ·································94
第三章 全球破产治理的会计协同创新 ···················································99
第一节 跨境破产的会计准则冲突与协调路径 ····································99
第二节 数字经济下无形资产破产处置的全球博弈 ···························· 104
第三节 国际金融机构破产的会计防火墙机制 ·································· 108
第四节 “一带一路”投资破产风险的对冲会计策略 ························· 111
第四章 破产程序中的财务战略设计 ···················································· 119
第一节 破产隔离机制与表外资产证券化创新 ·································· 119
第二节 预重整阶段债权人博弈的财务建模技术 ······························· 140
