First, assign the work content of the accounting firm and reasonably select the staff.
After accepting the appointment of an administrator, an accounting firm shall set up an enterprise bankruptcy case manager project team according to the decision served by the court, determine the person in charge of the project, and select the members of the project team according to the complexity of the bankruptcy case.
Choosing people with relevant professional knowledge and professional qualifications as managers is the guarantee for accounting firms to perform their duties seriously. According to the requirements of the manager's duties, the manager participates in the management of enterprise bankruptcy cases, involving accounting, accounting, asset evaluation, litigation, arbitration, auction, property management, scheme formulation and business. Therefore, after accepting the appointment, an accounting firm should reasonably allocate personnel according to the actual situation of bankruptcy cases. When necessary, it can hire other social intermediary institutions or personnel in its own profession to assist in performing the duties of managers, or it can hire the management personnel of the debtor to be responsible for business affairs during the reorganization period.
Two. The work of an accounting firm is to take over the debtor's property, seals, account books, documents and other materials in an all-round way.
When an accounting firm takes over the debtor's property, seals, account books, documents and other materials, it shall, according to the provisions of Article 3 1 of the Bankruptcy Law, require the debtor to hand over the account books at least one year before the court accepts the bankruptcy application, and check the handed-over account books, accounting vouchers, financial accounting reports and other accounting materials, register them and go through the handover procedures. At the same time, attention should be paid to collecting from the debtor the statement of property status, the list of debts, the list of creditor's rights, relevant financial and accounting reports, the payment of employees' wages and the payment of social insurance premiums; Collect the list of assets mortgage, guarantee contract, loan contract, mortgage and collateral; According to the asset ledger handed over by the debtor, check the actual quantity of physical assets with the relevant personnel of the debtor, and confirm the ownership, usufructuary right and security right of the assets; Check whether the balance of the debt and creditor's rights list is consistent with the book balance of the takeover; Whether the actual quantity of assets designated as mortgage and guarantee is consistent with the list of mortgage and collateral. The staff employed by the administrator shall, together with the relevant personnel of the debtor, be responsible for the management and custody of the debtor's property, account books and other materials, and clarify the relevant management measures.
After the accounting firm takes over the debtor's property, it should also promptly organize relevant personnel to investigate and analyze the debtor's operating conditions, the composition of technical personnel, the strictness of product production technology, the integrity, marketability and sales profitability of equipment, so as to decide to continue or stop the debtor's operation.
Three. The work content of accounting firm: comprehensively investigate the debtor's property status and make a property status report.
After taking over the debtor's property, account books, documents and other materials, the accounting firm shall conduct a comprehensive investigation on the debtor's property status, make a property status report as soon as possible, and prepare materials for the first creditors' meeting.
On the one hand, according to the relevant provisions of Articles 3 1, 32 and 33 of the Bankruptcy Law, relevant professionals should be organized to audit or inspect the debtor's financial position on the date of adjudication of the bankruptcy application and the financial revenue and expenditure at least one year before the date of adjudication of the bankruptcy application, and check whether the debtor has transferred the property for free, traded at an obviously unreasonable price, provided property guarantee for debts without property guarantee, and failed to expire within one year before the court accepted the bankruptcy application. Check whether the debtor has paid off individual creditors within six months before the court accepts the bankruptcy application, and the assets are insufficient to pay off all debts or obviously lack solvency; Check whether the debtor conceals or transfers property to avoid debts, and whether there is any act of making up debts or admitting untrue debts.
When conducting the above-mentioned audit or inspection, the administrator shall investigate the wages, medical care, disability allowance and pension expenses owed by the debtor to the employees, and shall include the basic pension insurance and basic medical insurance expenses in the employees' personal accounts, and the debts such as compensation that should be paid to the employees according to laws and administrative regulations. Before August 27, 2006 (including the date of promulgation of the new bankruptcy law) and after August 27, 2006. We should also pay attention to the performance of the debtor's investor's capital contribution obligation, set the assets of security interest, and record the assets of security interest and ordinary property separately.
On the other hand, it is necessary to register creditors to declare their claims in accordance with the requirements of Article 48 of the Bankruptcy Law.
When accepting the creditor's declaration of creditor's rights, the creditor shall be required to state in writing the amount of creditor's rights and whether there is property guarantee, and submit relevant evidence. Where a creditor claims to set off the creditor's rights against the debtor, it shall determine whether it can be set off according to the provisions of Article 40 of the Bankruptcy Law. After receiving the application materials for creditor's rights, the administrator shall register the declared creditor's rights, prepare the creditor's rights table and submit it to the first creditors' meeting for verification. At the same time, the creditor's claim declaration is compared with the debtor's account book record, and the comparison result is informed to the creditor and the debtor. If the comparison results are inconsistent, both the creditor and the debtor shall solve it through legal channels.
Four. The work of accounting firms is to strengthen the daily management during the trial of bankruptcy cases, and to control and supervise the occurrence of beneficiary debts and bankruptcy expenses.
During the period when the administrator of an enterprise bankruptcy case performs his duties, from the date when the court decides to accept the bankruptcy application and appoint the administrator to the date when the reorganization supervision period expires, the administrator submits a supervision report to the court, or the date when the court decides to approve the creditors' meeting to adopt a settlement agreement, when the debtor and all creditors reach an agreement on the handling of creditor's rights and debts, the administrator hands over the property and business to the debtor and submits a performance report to the court, or the day after the court decides to terminate the bankruptcy procedure, and the administrator goes through the cancellation registration with the bankrupt's original registration authority. The daily management responsibility of accounting firms to debtors should run through the whole enterprise bankruptcy procedure.
Matters needing attention in the work of accounting firm
1. Manage, supervise and optimize the occurrence of * * * beneficiary debts. Since the beneficiary debt can be paid off with the debtor's property at any time, in order to protect the legitimate rights and interests of creditors, accounting firms should strengthen the management and supervision of the beneficiary debt and strive to optimize the occurrence of the beneficiary debt. According to the provisions of Article 73 of the Bankruptcy Law, if the debtor manages its property and business under the supervision of the administrator upon the debtor's application and with the approval of the court, the debtor shall be the executor of the related beneficial debts such as "the labor remuneration and social insurance expenses that the debtor should pay for continuing to operate and other debts arising therefrom", and the accounting firm shall strengthen the supervision of the beneficial debts of * *, and if necessary, appoint personnel with rich management experience to supervise them.
2. Pay attention to the debtor's operating status and property status during the reorganization. If it is found that the debtor's business conditions and property conditions continue to deteriorate, and there is no possibility of salvation, or the debtor has cheated or maliciously reduced the debtor's property and other behaviors that are obviously unfavorable to creditors, it shall promptly request the court to make a ruling to terminate the reorganization procedure and declare the debtor bankrupt.
3. To represent or assist the debtor to participate in litigation, arbitration or other legal procedures and master the detailed changes of the debtor's legal relationship.
4. Creditors' claims that were not filed within the time limit prescribed by the court but were supplemented before the final distribution of the bankruptcy property.
5. Manage and pay bankruptcy expenses to minimize controllable expenses.
V. Work contents of accounting firms: Carry out bankruptcy liquidation in a timely manner, and do a good job in the price change and distribution of bankrupt property.
Generally speaking, the work after the court declares the debtor bankrupt and the bankrupt enters the bankruptcy liquidation procedure is the key work of the enterprise bankruptcy case handler. During this period, whether it is the bankruptcy property price change scheme or the bankruptcy property distribution scheme, it is directly related to the legitimate rights and interests of creditors, debtors and enterprise employees. Accounting firms should focus on the following work.
1. Hire an intermediary agency with asset appraisal qualification to appraise the bankrupt property. Except that the creditors' meeting has no objection to the market price of the bankrupt property of non-state-owned assets, and the evaluation can be omitted with the consent of the court, other bankrupt properties shall be evaluated before the price is changed.
2. Draw up the scheme of changing the price of bankrupt property. The plan for changing the price of the bankrupt property drawn up by the administrator shall be conducive to maximizing the income of the bankrupt property. Generally speaking, production lines and assembly lines that can generate benefits independently should be realized as a whole; General equipment with strong market liquidity and active second-hand equipment market should be sold as a unit; For special equipment, "packaging" transfer can be considered; For houses, buildings and their corresponding state-owned land use rights, if the state-owned land use rights are obtained by means of transfer or transfer, it should be realized by means of "combining real estate with real estate". If the right to use state-owned land is obtained by allocation, the relevant government may take it back when the enterprise goes bankrupt, and houses, buildings and the right to use state-owned land obtained by allocation shall be sold separately.
Intangible assets, such as patents, trademarks, industrial technology and proprietary technology, which are closely related to production lines and assembly lines and can independently generate benefits, shall be transferred together with production lines and assembly lines.
Since the income from the sale of all or part of the bankrupt property may include the property with secured property rights, the income plan of the bankrupt property shall explain the income division method and basis between the secured property rights and the unsecured property rights.
Where the bankrupt property is changed in price by auction, the scheme for changing the price of the bankrupt property shall specify the auction reserve price and the method for determining the auction institution.
If there is any property in the bankruptcy property that cannot be auctioned or restricted from transfer according to the provisions of the state, this part of the property shall be listed separately in the scheme for changing the price of the bankruptcy property, and the disposal methods that can be adopted according to the provisions of the state shall be explained.
3. Draw up the distribution plan of bankruptcy property. Administrators should pay attention to:
(1) Although Article 109 of the Bankruptcy Law stipulates that creditors who have the security right over a bankrupt's specific property have the priority to be compensated, Article 132 stipulates that wages, medical care and disability owed by the bankrupt to employees before the date of promulgation of this Law (August 27, 2006) are also included. If the basic old-age insurance premium, basic medical insurance premium that should be transferred to the employee's personal account, and the compensation that should be paid to the employee according to laws and administrative regulations are not paid off according to the provisions of Article 1 13 of this Law, the specific property specified in Article 109 of this Law has priority over the right holder who enjoys the security right to the specific property. Therefore, when formulating the distribution plan of bankrupt property, the wages, medical care, disability allowance and pension expenses owed by the bankrupt to the employees before August 27, 2006, the basic old-age insurance and basic medical insurance expenses owed to the employees' personal accounts, and the compensation that should be paid to the employees according to laws and administrative regulations should be given priority in the distribution order. (2) The obligee who enjoys the security right to the bankrupt's state-owned allocated land use right shall explain in accordance with Law No.20036 that "if the enterprise has gone through the legal procedures of batch A and gone through the mortgage registration according to law, the mortgagee can only enjoy the priority of compensation for the rest after paying the amount equivalent to the land use right transfer fee with the proceeds from the discount of the mortgaged subject matter or auction or sale".
4. After the final distribution, the accounting firm shall submit a report on the distribution of bankruptcy property to the court in time and request the people's court to make a ruling to terminate the bankruptcy proceedings.
5. An accounting firm shall, within 65,438+00 days from the date of termination of bankruptcy proceedings, cancel its registration with the original registration authority of the bankrupt on the basis of the court's ruling to terminate bankruptcy proceedings. At the same time, according to the provisions of Article 99 of Law Interpretation No.23 (2002), handle the transfer of books, documents and other materials that were originally taken over.
6. Work content of accounting firm: After the termination of the performance of duties, all kinds of archival materials such as lists, plans, reports, schemes and legal documents formed in the course of performing duties should be sorted and filed to form working papers for future reference.