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新的会计制度要求企业实行资本金制度。资本金是指企业在工商行政管理部门登记注册的资本总额。投资者依投资占注册资本的比例,享有相应的权益。但由于多存收益、资产重估增值等原因,投资者权益与法定的资本金不可能相等。如何按出资比例确定相应的权益?新制度对这个问题的规定不很明确。本文以资本溢价为例,谈谈这方面的认识。对资本溢价的定义,《财务通则》的解释是:“企业在筹集资本金活动中,投资者缴付的出资额超出资本金的差额。”据此,只要投资者的实际出资额大于按注册资本和出资比例计算的出资额,多出部分就是资本溢价。对于
The new accounting system requires companies to implement a capital system. Capital capital refers to the total capital registered by the enterprise in the administrative department for industry and commerce. Investors enjoy corresponding rights and interests based on the proportion of investment in registered capital. However, due to multiple deposits, asset revaluation, and other reasons, investors’ rights and statutory capital may not be equal. How to determine the corresponding rights and interests according to the ratio of capital contribution? The new system does not have a clear definition of this issue. This article uses the capital premium as an example to talk about this understanding. The definition of capital premium is explained in the “General Rules for Finance”: “In an enterprise raising capital activities, the amount of capital contributed by investors exceeds the difference in capital funds.” Accordingly, as long as the investor’s actual capital contribution is greater than the amount registered The capital contribution and capital contribution ratio are calculated as the capital premium. for