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理论上,企业可以根据自身需要随时进行资产评估,但是以资产评估值调整账务是有特定法律适用条件。滥用资产评估结果调账以及调增资本公积的行为不仅违反国家统一的会计制度、动摇历史成本计量原则,还严重影响会计信息的质量,损害国家、股东以及债权人等利益相关者的利益。本文首先介绍一个以资产评估值调账获得的资本公积转增资本的鉴定案例,引发合法性的系列思考,梳理以资产评估结果为调账依据的相关制度规范,剖析滥用资产评估值作为调账依据的危害。指出了类似以资产评估值调账形成的资本公积转增资本的会计鉴定思路。
In theory, companies can make asset evaluations whenever they want to, but there are specific legal conditions for adjusting accounts with asset valuations. The misuse of assets appraisal results and the adjustment of capital reserves not only violate the unified national accounting system, shaken the historical cost measurement principle, but also seriously affect the quality of accounting information and damage the interests of the state, shareholders and creditors and other stakeholders. This article first introduces a series of appraisal cases of transferring capital surplus to capital obtained by adjusting appraisal value of assets to raise a series of thinking of legitimacy, combing the relevant institutional norms based on asset appraisal results as the basis of appropriation, and analyzing appraised value of appropriated assets as mediation The basis of the harm. It points out that the accounting appraisal ideas of converting capital public reserve into capital by adjusting appraisal value of assets are similar.