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随着新《破产法》的实施和不断完善,越来越多的中介机构特别是会计师事务所成为破产管理人,但会计师事务所人员与律师相比法律事务相对较为生疏,因此,会计师事务所如何做好破产管理人是值得会计师事务所研究的课题。本文通过笔者的亲身实践经验,阐述了会计师事务所在做破产管理人过程中应注意的相关事项,为会计师事务所或其他中介机构如何做好破产管理人提供借鉴经验。
With the implementation of the new Bankruptcy Law and its continuous improvement, more and more intermediaries, especially accounting firms, have become bankruptcy administrators. However, compared with lawyers, accounting firms are relatively unfamiliar with legal matters. Therefore, accounting firms How to do a good job of bankruptcy administrator is a subject that should be studied by accounting firms. Based on the author ’s own practical experience, this article expounds the related matters that CPA should pay attention to in the process of bankruptcy administrator, and provides reference experience for the accounting firm or other intermediary agencies how to make the bankruptcy manager.