破产、和解与重整为现代破产制度的三大基石,在目前我国国有企业面临严重困难的情况下,重整制度不失为缓解困难的一剂良药。在重整制度下,财务会计的会计假设全部或部分地受到了冲击,同时产生了一系列不同于正常经营状态下的经济活动,进而带来了一系列财会问题,而目前我国对这方面的研究极为缺乏。本文试图对企业破产重整会计作些介绍,以期抛砖引玉。 Bankruptcy, reconciliation and restructuring as the three cornerstones of the modern bankruptcy system. At present, under the circumstance that the state-owned enterprises in our country are facing serious difficulties, the reorganization system is a good remedy to alleviate the difficulties. Under the system of reorganization, the accounting assumptions of financial accounting have been totally or partially affected. At the same time, a series of economic activities different from the normal operating conditions have taken place, leading to a series of accounting problems. At present, Research is extremely scarce. This article attempts to make some introduction to bankruptcy and reorganization accounting, with a view to start a discussion.