The analysis of financial problems in enterprise bankruptcy liquidation includes (1) before liquidation 1, and the trial period is long. One of the reasons is that the complicated legal relationship leads to a long average trial period. Bankruptcy liquidation cases have long been a difficult point in trial practice because of their wide coverage, complex legal relations and numerous laws and regulations. A case often has links such as labor disputes, liquidation procedures, asset recovery, auditing, evaluation and liquidation, which makes it difficult to predict the trial period. Shen Huiping, a court in Pudong, said, "There was once a bankruptcy case with more than 20 derivative lawsuits, including 3 lawsuits involving the bank's cancellation right. These three cases have been involved for two years and are still under trial. Because derivative litigation has a great influence on the handling of bankruptcy cases, bankruptcy cases cannot be further promoted and can only be suspended according to law. 2. Creditors are unwilling to file bankruptcy applications. First, most creditors cannot truly and comprehensively understand the debtor's performance ability, operating conditions and assets and liabilities, or creditors insist that the debtor has the ability to pay or repay even though they know that the debtor is heavily in debt; Second, because the creditor's rights are finally compensated by filing for bankruptcy, even if there is no distribution of bankruptcy property, the creditor is not willing to start the bankruptcy procedure on his own initiative, but is more willing to realize the creditor's rights through litigation; Thirdly, according to the Company Law and the relevant provisions of the Supreme People's Court, creditors can also claim their claims by applying to the court for compulsory liquidation of the company, and creditors can also claim compensation liability from shareholders, making it easier to protect their claims. ㈡ 1。 There is no quantitative provision for the withholding and payment of liquidation expenses in the liquidation process. Bankruptcy expenses refer to the expenses incurred by the liquidation group in the process of handling bankruptcy cases after the enterprise is declared bankrupt. There is no clear legal basis for the proportion of bankruptcy property expenses to bankruptcy property, which is prone to arbitrary charges, leading to the futility of bankruptcy liquidation. 2. There is no financial supervision in the process of checking, evaluating and realizing the bankrupt property. There is no corresponding supervision mechanism in liquidation, which is likely to lead to similar loopholes in bankruptcy liquidation where the liquidation team collects fees or even consumes all property. When evaluating and realizing bankrupt property, there are many problems in the division of departments and evaluation management, which lack fairness, unity and authority and are too formal. 3. The liquidation work is inefficient. In the practice of bankruptcy trial, the liquidation group is basically composed of personnel sent by government departments, and few professionals participate. In some liquidation teams, some personnel are incompetent, have low quality and do not know the knowledge of liquidation and financial management, thus affecting the progress of the whole team and causing unnecessary waste of time and money. This is caused by the unqualified composition of the liquidation team. Some enterprises' assets have been disposed of, but due to the failure to transfer relevant procedures to the accounting department in time, they have not organized correct accounting according to the liquidation accounting system. In addition, in the management of intangible assets of bankrupt enterprises, with the changes of economy and technology, the value of intangible assets of enterprises may change, so enterprises should evaluate the value of intangible assets regularly. Countermeasure analysis of financial problems in bankruptcy liquidation. 1. Establish a professional liquidation team. We can strengthen the education of financial managers, conduct regular training and conduct ideological and behavioral education. Only when the liquidators have a deep understanding of their own thoughts can they ensure that they are vigilant and standardize their behavior in the course of their work. In addition to legal and liquidation knowledge, liquidators also have rich liquidation experience. We should learn from the professionalism of foreign liquidation, classify liquidation as a separate post, and need qualification certificates to carry out our work like accounting teachers and lawyers. Therefore, in order to ensure efficient bankruptcy liquidation, it is necessary to cultivate high-quality liquidators. 2. Strengthen the management of bankruptcy expenses and improve relevant rules and regulations. When the liquidation group pays bankruptcy expenses, it must pay them in accordance with the regulations and not pay irrelevant expenses. For the common interests of all creditors, bankruptcy expenses must be paid. Based on the principle of saving attitude, the liquidation group makes relevant payments. The proposed payment request needs to be reviewed and signed by creditors. After the liquidation, all expenses will be sorted out and handed over to the regulatory authorities. 3. Establish financial supervision department for bankruptcy liquidation. The financial supervision department of bankruptcy liquidation shall be established to supervise the liquidation of assets, the evaluation and realization of bankrupt assets. , to avoid arbitrary charges, arbitrary valuation, protect the interests of creditors themselves, at the same time, the liquidation has a certain fairness, unity and authority. 4. Strengthen the standardization of accounting work. Strengthening accounting work is usually lack of standardization in the accounting work of bankrupt enterprises in China, so it is necessary to establish correct accounting work. Strengthen the education of financial managers in bankrupt enterprises. Strengthening the standardization of centralized accounting is the need for accounting information to meet the legal and compliance requirements of supervising enterprise economic activities.