Concerning bankruptcy liquidation accounting elements reconstruction Abstract: the enterprise bankruptcy law (try out) "prescribed in paragraph 1 of article 3:" the enterprise due to poor management caused serious damage, unable to repay debts that are due, in accordance with the provisions of the bankruptcy ". The bankruptcy liquidation of law refers to economic ruin the liquidation of a debt to legal system, and duration of operation condition and different accounting elements. This article analyses current particularity of bankruptcy liquidation accounting subject setting, Accounting elements of the problems existing in the research, Then in bankruptcy liquidation accounting object changes under the condition of the accounting elements and its influence on the basis, to reconstruct the bankruptcy liquidation accounting elements on the system, bankruptcy liquidation of assets assessment are discussed. Will the ordinary liquidation and company bankruptcy liquidation, therefore, the difference of the bankruptcy liquidation accounting method is inevitable and conventional accounting is different, so in practice to do some analysis. Keywords: bankruptcy liquidation, The accounting elements, Settlement of assets and liabilities, Clearing the net profit or loss