The number of corporate insolvencies fell year-on-year by 21%, to stand at 188, in the first three months of 2015.
The figure was 10% lower than the previous quarter.
The number of administrations, which typically affect larger organisations, remained virtually the same as a year ago, with 20 cases.
A quarter-on-quarter comparison showed a similar increase, with two more businesses going into administration in 2015 than the last three months in 2014.
Liquidations, which tend to affect smaller businesses, were down by 24% on a year ago, at 168.
KPMG said the figures suggested the small and medium-sized enterprise (SME) sector was in a healthier economic position as it entered the second quarter of 2015.
Blair Nimmo, head of restructuring for KPMG in Scotland, said: "It's clear as we enter the second quarter of 2015, in general, businesses are in a stronger position.
"Buoyed by an overarching recovery, economically we're seeing a positive trading environment for both large and smaller organisations in Scotland, which is reflected by the drop in insolvency appointments.
"That being said, volatility in oil prices as well as uncertainties around the outcome of the general election may have wider repercussions for the economy as businesses adopt a 'wait and see' approach to growth."
Fewer Scottish businesses have gone bust since the start of the year, according to new figures from professional services firm KPMG.