Figures for the third quarter of 2011 showed the number of liquidations – which typically affect smaller companies – rose from 228 to 303.
There was also a six per cent rise in insolvencies compared to the previous quarter this year, according to the report published by KPMG.
The total number of corporate insolvency appointments for the third quarter was 29 per cent higher compared to the same period last year and five per cent greater than the previous quarter.
Head of restructuring for KPMG, Blair Nimmo, said this was a concerning trend.
He added: "This is no surprise in the context of the number of negative signals out there be it inflation, unemployment, low or even non-existent annual salary increments, property prices, the lack of available finance, public sector spending cuts and sovereign debt problems in European countries.
"As a consequence, I believe the best we can hope for is a slow recovery and that businesses will continue to face challenging times for the foreseeable future."
However, the statistics did show the number of administrations and receivership appointments – which usually affect businesses with more than 20 staff – fell by two per cent compared to the previous quarter.
But this figure was still up 5% compared to the same quarter last year.
Nimmo added: "The good news from the latest figures is that the number of companies affected by corporate insolvencies is still sitting at low levels relative to the total population of companies in Scotland and below the levels expected when we entered the recession in 2008.
"Despite fears of a double dip recession and concerns we would be working flat-out that has not happened and the market remains relatively calm at the moment."
By Andy Pearce