破产债权确认

破产债权的确认及帐务处理初探

Confirmation of the bankruptcy creditors and finance control

本文论述了对破产债权的确认原则.提出了破产债权的确认方法、论述了破产债权确认后的财务处理方法。

The authors expound the principles and methods of confirming the bankruptcy creditors rights and introduce the methods of finance control after confirming .

第三部分：破产债权的调查和确认。

Second part : Declaration of bankrupt creditor 's rights .

破产债权的审查和确认关系到破产企业债权人的根本利益，在这个过程中容易出现纠纷。

The review and confirmation of bankruptcy claims relates to the fundamental benefits of the creditors , in which process dispute is most likely to happen .

从破产债权的概念着手研究，分析破产债权的含义以及特征，进而再研究破产债权审查确认制度的涵义以及意义。

Firstly analyzing the conception and characteristic of bankruptcy credit ; secondly researching the meanings and significance of the bankruptcy credit examining and confirming system .