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(一)新财会制度中明确规定,企业要实行资本保全原则,建立企业资本金制度,明确产权关系。《两则》规定设立企业必须有法定的资本金。资本金只能依法转让,而不得以任何方式抽回;提取折旧、资产盘盈盘亏、报废等,不再增减资本金;取消专户存储专款专用制度;允许企业自主支配使用资金,企业根据国家法律、法规规定,可以采用货币资金、实物、无形资产等方式,向其他单位投资;从筹集资金方式来看,企业可以根据国家法律、法规规定采取国家投资向社会各方筹资或者发行股票等多种方式筹集资本金。这项改革扩大了企业的自主筹资权、自主投资权、资
(a) The new accounting system clearly stipulates that enterprises must implement the principle of capital preservation, establish a corporate capital system, and clarify the relationship of property rights. The “Two Regulations” stipulate that the establishment of a company must have legal capital. Capital funds can only be transferred according to law and cannot be withdrawn in any way; withdrawal of depreciation, asset overage, loss, retirement, etc., no longer increase or decrease capital; cancel the special system for special accounts for storage; allow companies to use their own funds, enterprises According to national laws and regulations, monetary funds, physical objects, intangible assets, etc. may be used to invest in other entities. From the perspective of the way of raising funds, enterprises may adopt state investment to raise funds from social parties or issue shares according to national laws and regulations. There are many ways to raise capital. This reform has expanded the company’s self-financing rights, independent investment rights, and funding.