| 《企业会计制度》之理论分析 |
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| 引用本文： | 杨文会,李岩. 《企业会计制度》之理论分析[J]. 石家庄经济学院学报, 2003, 26(4): 425-427,433 |
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| 作者姓名： | 杨文会 李岩 |
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| 作者单位： | 石家庄经济学院,会计学院,河北,石家庄,050031 |
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| 摘 要： | 新的《企业会计制度》对规范我国企业的会计核算行为,提高会计信息质量产生了积极深远的影响。其中一些问题值得探讨,包括：用“账面价值”大范围代替“公允价值”;对因追加投资由成本法改为权益法核算的处理;对企业接受捐赠的会计处理。
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| 关 键 词： | 企业会计制度 中国企业 会计核算行为 公允价值 成本法 权益法 |
| 文章编号： | 1007-6875(2003)04-0425-03 |
Analyzing the Theory of "Accounting System of Corporation" |
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| YANG Wen-hui,LI Yan. Analyzing the Theory of "Accounting System of Corporation"[J]. Journal of Shijiazhuang University of Economics, 2003, 26(4): 425-427,433 |
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| Authors: | YANG Wen-hui LI Yan |
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| Abstract: | New "Accounting System of Corporation" has impacts active influence on normalizing accounting behavior and improving accounting information quality. This paper, however, thinks that some of its issues deserve to be discussed. They include: replace "just and sound value" with "book value" on a large scale; method of accounts adjusting for additional investment is changed from cost adjusting into equity adjusting; accounting treatment for accepted donation. |
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| Keywords: | new accounting system just and sound value accounting policy modification Trace-back adjusting capital adjusting |
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