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修订后的《公司法》在股东责任、公司自持本公司股份、法定公积金计提方面有了很大的改进,这些改进为将来会计核算方法的修订提供了法律依据。本文欲结合《公司法》和参考国际会计准则,对改进目前子公司净资产为负值(以下称超额亏损)、库藏股和交叉持股、法定公益金等会计核算问题谈一点粗浅的看法。一、控股子公司的超额亏损(一)修订前后《公司法》有关条款对比1、修订前《公司法》条款第三条:有限责任公司和股份有限公司是企业法人。有限责任公司,股东以其出资额为限对公司承担责任,公司以
The amended “Company Law” has greatly improved the shareholder’s responsibility, the self-holding of the Company’s shares and the statutory reserve fund provision. These improvements provide the legal basis for the revision of the accounting method in the future. This article intends to combine the “Company Law” and reference to international accounting standards, to improve the current net assets of the subsidiary is negative (hereinafter referred to as excess loss), treasury shares and cross-shareholdings, statutory public welfare fund and other accounting issues a little superficial view. I. Excess losses of controlling subsidiaries (I) Comparison of relevant provisions of the Company Law before and after the revision 1. Articles 3 of the Company Law before the amendment: A limited liability company and a joint stock limited company are corporate entities. Limited liability company, the shareholders of their contribution to the company limited liability company to