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股权出资增加了企业等投资人的出资渠道,大大降低了企业等投资人的投资、融资的资金成本,为企业优化产业结构、重组兼并整合提供了重要的工具和手段。但对于同一控制下企业之间的股权出资行为,目前工商管理部门的规定与企业会计准则中的规定产生了冲突,《股权出资登记管理办法》亟待进一步加强完善与管理。
Equity contribution increases the investment channels for investors and other investors, greatly reducing the capital cost of investment by investors such as enterprises and financing, and providing important tools and means for enterprises to optimize their industrial structure and mergers and acquisitions. However, for the equity investment between enterprises under the same control, the current provisions of the business administration clashed with the provisions in the Accounting Standards for Business Enterprises. The Measures for the Administration of Registration of Equity Funding Need to be Further Improved and Perfected.