| 公司财务会计制度运作问题研究 |
| |
| 引用本文： | 佟彦.公司财务会计制度运作问题研究[J].辽宁公安司法管理干部学院学报,2008(3):77-78. |
| |
| 作者姓名： | 佟彦 |
| |
| 作者单位： | 辽宁省阜新市房产经营总公司,辽宁,阜新,123000 |
| |
| 摘 要： | 修订后的《公司法》中涉及公司财务会计制度的规定较多，本文分析了公司资本制度的放宽，禁止用资本公积金弥补亏损，法定公益金制度的取消，公司财务会计报告的编制及公司弥补亏损的顺序等问题给公司的财务会计工作所带来的影响，并提出了相应的解决办法。
|
| 关 键 词： | 公司 财务会计制度 问题研究 |
Research on operational issues in the company's financial accounting system |
| |
| Tong Yan.Research on operational issues in the company''''s financial accounting system[J].Journal of Liaoning Administrators College of Police and Justice,2008(3):77-78. |
| |
| Authors: | Tong Yan |
| |
| Institution: | Tong Yan (Fuxin Real Estate Company of Liaoning Province,Fuxin Liaoning 123000,China) |
| |
| Abstract: | There are more provisions involved in the company's financial accounting system in the amendedCompany Law.The paper analyzed the impact brought to the company's financial accounting practices by the relaxation of the company's capital system,the prohibition of using capital to make up for the loss of provident fund,the elimination of the statutory system of the Community Chest,the compiling of the company's financial accounting reports, the order of making up for losses and other issues.And it suggested the... |
| |
| Keywords: | company financial accounting system research |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
