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本文拟就企业资本金管理原则,作一探讨。 1、资本金确定原则意思是指在公司章程中订明一定资本金数额,并经投资者全部认交,其后非经修改章程则不得增资或发行新股。这种原则,西方会计称之为“法定资本制”。我国《股份有限公司规范意见》规定,公司注册资本应在国家工商行政管理机关登记的实收股本总额。公司股份缴足后,进行验资,召开创立会议。又如,按照合资经营企业法实施条例的规定,合营各方缴付出资额后,应由中国注册会计
This article plans to discuss the principles of corporate capital management. 1. The principle of determining capital funds means that a certain amount of capital is stipulated in the company’s articles of association and is fully approved by investors. Thereafter, capital increase or issuance of new shares may not be made without changing the regulations. This principle, Western accounting is called “statutory capital system.” China’s “Standardization Opinions of the Company Limited Company” stipulates that the registered capital of the company shall be registered in the national industrial and commercial administrative authority as the total amount of paid-in capital. After the company’s shares have been paid up, capital verification will be conducted and a founding meeting will be held. In another example, according to the regulations of the Implementing Regulations of the Joint Venture Enterprise Law, after the parties to the joint venture pay their contributions, they shall be registered in China.