一、引言我国实施的新《破产法》的创新之一就是增设了破产重整制度,破产重整制度作为现代破产法制度体系的重要组成部分,是一种用于拯救陷入困境的债务人并促使其复兴的破产预防制度。在破产重整制度下,财务会计的会计假设全部或部分地受到了冲击,同时产生了一系列不同于正常经营状态下的经济活动,进而带来了一系列财会问题。随着资本市场的发展,陷入财务困境的上市公司通过破产重整进行自救的会越来越 I. INTRODUCTION One of the innovations in the new Bankruptcy Law put into practice in our country is the addition of a bankruptcy reorganization system. The bankruptcy reorganization system, as an important part of the modern system of bankruptcy law, is a system that is used to rescue the debtor in trouble and to promote Its revival of the bankruptcy prevention system. Under the bankruptcy reorganization system, the accounting assumptions of financial accounting have been totally or partially affected. At the same time, a series of economic activities different from the normal operating conditions have taken place, leading to a series of accounting issues. With the development of capital market, listed companies in financial distress will be more and more self-help through bankruptcy reorganization