本文選題：資本公積金　切入點(diǎn)：彌補(bǔ)虧損　出處：《中國政法大學(xué)》2011年碩士論文

【摘要】：本文主要研究公司的資本公積金能否用于彌補(bǔ)公司虧損。論文從現(xiàn)行會計制度下資本公積金的會計核算入手,分析資本公積金的構(gòu)成和價值來源,將公司資本公積金分為資本溢價和其他資本公積金兩部分。在分析資本公積金的法律功能和“彌補(bǔ)虧損”的法律價值基礎(chǔ)上,得出資本溢價可以用于彌補(bǔ)虧損,而其他資本公積金既不能彌補(bǔ)公司虧損也不能轉(zhuǎn)增公司資本的結(jié)論,進(jìn)而對資本公積金的相關(guān)規(guī)定,即《公司法》第168條、第169條規(guī)定的適當(dāng)性進(jìn)行探討,提出若干修改建議。 本文除引言外,正文共分為四章。 第一章從現(xiàn)行會計制度下資本公積金的核算入手,對公司資本公積金的構(gòu)成進(jìn)行梳理,按會計核算科目將資本公積金分為資本溢價和其他資本公積金兩部分。 第二章從公司法的視角分析資本公積金的法律功能,對資本公積金在處理公司股權(quán)關(guān)系、維護(hù)股東出資自由度和保護(hù)債權(quán)人利益方面的價值進(jìn)行研究。 第三章從公司資本制度出發(fā),分析“彌補(bǔ)虧損”的法律意義。在進(jìn)一步分析資本溢價和其他資本公積金性質(zhì)的基礎(chǔ)上,得出資本溢價可以彌補(bǔ)虧損,而其他資本公積金既不能彌補(bǔ)公司虧損也不能轉(zhuǎn)增公司資本的結(jié)論。 第四章對《公司法》第168條、第169條規(guī)定的適當(dāng)性進(jìn)行驗(yàn)證,提出《公司法》與會計準(zhǔn)則規(guī)定需協(xié)調(diào)的建議,并結(jié)合第三章的結(jié)論,提出若干修改意見。
[Abstract]:This paper mainly studies whether the company's capital accumulation fund can be used to make up for the loss of the company. This paper begins with the accounting of the capital accumulation fund under the current accounting system, and analyzes the composition and value source of the capital accumulation fund. The capital accumulation fund of a company is divided into two parts: capital premium and other capital accumulation funds. On the basis of analyzing the legal function of capital accumulation fund and the legal value of "making up for losses", it is concluded that capital premium can be used to make up for losses. The conclusion that other capital accumulation fund can neither make up the loss of the company nor increase the capital of the company, and then discusses the appropriateness of the relevant provisions of the capital accumulation fund, that is, the article 168 of the Company Law and the provision of the 169 article, and puts forward some suggestions for amendment. In addition to the introduction, the text is divided into four chapters. The first chapter starts with the accounting of the capital accumulation fund under the current accounting system, combs the composition of the company capital accumulation fund, and divides the capital accumulation fund into two parts: capital premium and other capital accumulation fund according to the accounting account. The second chapter analyzes the legal function of capital accumulation fund from the perspective of company law, and studies the value of capital accumulation fund in dealing with the equity relationship of the company, maintaining the freedom of shareholders' contribution and protecting the interests of creditors. The third chapter analyzes the legal significance of "making up for losses" from the company's capital system. On the basis of further analysis of the nature of capital premium and other capital accumulation funds, it is concluded that capital premium can make up for losses. And other capital accumulation fund can neither make up for the company's losses nor can it be converted to the conclusion of the company's capital. The fourth chapter verifies the appropriateness of Article 168 and Article 169 of Company Law, and puts forward some suggestions to coordinate the provisions of Company Law and Accounting Standards, and puts forward some suggestions for modification combined with the conclusion of Chapter three.
【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F275

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本文編號：1699166