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近年来,秦皇岛市在实施经济体制改革和国有、集体企业改制工作中,对数十家严重资不抵债、已无法持续经营的企业实施了破产程序。但是,由于企业破产工作和破产企业资产处置工作的难度太大,相当一部分企业的破产清算期较长,法定破产清算程序终结以后,还存在许多资产、债务等遗留问题未能得到及时妥善处理,企业清算组或留守组难以及时彻底地终结工作;破产企业清算留守机构的资产财务管理和核算工作不够规范;
In recent years, Qinhuangdao City has implemented bankruptcy proceedings against dozens of enterprises that are heavily insolvent and have been unable to continue as a going concern in implementing the reform of the economic system and the restructuring of state-owned and collective enterprises. However, due to the difficulty of corporate bankruptcy and the disposal of assets of bankrupt enterprises, a considerable number of enterprises have a long period of bankruptcy liquidation and many legacy problems such as assets and liabilities have not been properly dealt with promptly after the end of the statutory bankruptcy liquidation process. Enterprise liquidation group or left-behind group is difficult to timely and complete the work in a timely manner; bankruptcy liquidation of institutions left behind the financial management and accounting work is not standardized;