铁道部转发︽国有企业试行破产有关会计处理问题暂行规定︾铁道部最近向全路转发了国家财政部《国有企业试行破产有关会计处理问题暂行规定》，对破产企业的财务处理和清算处理作了具体规定：破产企业在宣告破产并成立破产清算组后，应接受清算组的指导，协助清算组对企业... Ministry of Railways Forward ︽ Interim Provisions on Trial Implementation of Bankruptcy of State-owned Enterprises ︾ Ministry of Railways recently forwarded to the whole country the “Provisional Regulations on Issues Related to Bankruptcy-related Accounting Treatment of State-owned Enterprises” issued by the Ministry of Finance of the People’s Republic of China, making financial and liquidation of bankrupt enterprises Specific provisions: After a bankrupt company declares bankruptcy and establishes a bankruptcy liquidation group, it shall accept the guidance of the liquidation group and assist the liquidation group in ...