Research On The Optimization Of Accounting Information Disclosure Of Bankruptcy Liquidation Enterprises

As natural selection, with the rapid development of market economy, enterprise’s exit also become marketization, gradually transits from bankruptcy by policy to bankruptcy according to law. Since the information disclosure specification of bankruptcy and liquidation is not comprehensive or rigorous, it leads to a lack of openness and transparency in bankruptcy and liquidation process. And that creates an opportunity for some criminals lean on fraud. Not perfect of accounting information disclosure system in bankruptcy and liquidation also becomes one of the important cause leading to the bankruptcy fraud.Bankruptcy liquidation accounting information disclosure refers to the activity that the bankruptcy administrator is the main body, and the ultimate goal is terminating business and protect the interests of the bankruptcy creditors, reflect the liquidation balance sheet, profit and loss of liquidation and bankruptcy liquidation as a result. This paper introduces the current bankruptcy law about disclosure in our country. And highlight the characteristics of the bankruptcy liquidation of enterprise accounting information disclosure by comparing the continuous business enterprise accounting information disclosure system. Then, aimed at the temporary provisions issued in 1997 and new bankruptcy law promulgated in 2006, combined with the bankruptcy liquidation cases in recent years, put forward the problems existing in the disclosure of information is put forward. Finally put forward the improvement of the corresponding countermeasures from system of accounting and practice. So as to promote the continuous improvement of the bankruptcy liquidation system, and the progress of the bankruptcy liquidation, ensure the normal operation of market economy.