CorelDRAW supports PNG format much like any other graphics editor and you can import .png files the program as objects.
If you want to transform and convert a PNG file to Corel vector graphics, there is a special function in CorelDraw called Corel Power Trace which can be used to convert bitmap graphics to vector and thus saved as CDR format. This function is accessible through the Raster ► Convert to Raster menu option when you have selected the object (previously imported .png picture).
In previous versions of CorelDRAW Graphics Suite it was a standalone application called Corel Power Trace. In newer versions it is integrated into CorelDRAW program as a function.
Because the Corel CDR format is not that well supported in 3rd party programs (usually only old versions of the formats are), there is probably no other software that could perform simple png to cdr conversion.