企业破产法的实施,对于适应社会主义有计划商品经济的发展和经济体制改革的需要,促进全民所有制企业自主经营,加强经济责任制和民主管理,提高经济效益,保护债权人、债务人的合法权益,都将产生积极的影响。同时,也对企业会计核算提出了新的要求,即对破产企业的清算活动进行 The implementation of the Bankruptcy Law of the People’s Republic of China meets the need to adapt to the development of socialist planned commodity economy and the reform of the economic system, to promote the autonomous operation of enterprises owned by the whole people, strengthen the economic responsibility system and democratic management, enhance economic benefits, protect the lawful rights and interests of creditors and debtors, Will have a positive impact. At the same time, also put forward new requirements for enterprise accounting, that is, the bankruptcy liquidation activities carried out