【摘要】：新修訂實(shí)施的《公司法》對(duì)企業(yè)注冊(cè)資本登記制度進(jìn)行了重大調(diào)整,取消了公司注冊(cè)資本最低限額的要求,完成了由實(shí)繳登記制向認(rèn)繳登記制的轉(zhuǎn)變。這對(duì)我國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則》關(guān)于接受外幣投資時(shí)的會(huì)計(jì)處理業(yè)務(wù)產(chǎn)生了新的要求。本文對(duì)新《公司法》下企業(yè)接受外幣投資業(yè)務(wù)時(shí)的會(huì)計(jì)處理問(wèn)題展開(kāi)探討,并對(duì)準(zhǔn)則相關(guān)會(huì)計(jì)賬務(wù)處理的完善提出建議。
[Abstract]:The newly revised "Company Law" has made a major adjustment to the registration system of the registered capital of enterprises, cancelled the requirement of the minimum amount of the registered capital of the company, and completed the transformation from the actual payment registration system to the subscription registration system. This has made new demands on the accounting treatment business when accepting foreign currency investment in our country's Enterprise Accounting Standards. This paper probes into the accounting treatment of enterprises accepting foreign currency investment under the new Company Law, and puts forward some suggestions on how to improve the accounting and accounting treatment related to the standards.
【作者單位】： 中國(guó)人民大學(xué)商學(xué)院;
【基金】：“中國(guó)人民大學(xué)科學(xué)研究基金(中央高校基本科研業(yè)務(wù)費(fèi)專項(xiàng)資金資助)項(xiàng)目成果”,項(xiàng)目批準(zhǔn)號(hào)為15XNI1010
【分類號(hào)】：D922.291.91;F275
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本文編號(hào)：2158026