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现行《公司法》是在1993年颁布并于1994年7月1日实施的旧《公司法》的基础上,历经1999年第一次修正、2004年第二次修正、2005年全面修订,并于2006年1月1日起施行。为了配合新《公司法》的施行,国务院修订了《公司登记管理条例》,国家工商行政管理总局相应修订出台了《公司注册资本登记管理规定》(第22号令)。笔者认为,这些公司法律法规的修订引发了以下会计问题。
The current “Company Law” is based on the old Company Law promulgated in 1993 and implemented on July 1, 1994, with the first amendment in 1999, the second amendment in 2004 and the comprehensive revision in 2005 January 1, 2006 shall come into force. In line with the implementation of the new Company Law, the State Council revised the Regulations on the Administration of Company Registration, and the SAIC accordingly promulgated the Provisions on the Administration of Registration of Companies’ Registered Capital (Decree No. 22). The author believes that the revision of the laws and regulations of these companies triggered the following accounting issues.