| 论法律意义上的资本保全 |
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| 引用本文： | 关宏伟.论法律意义上的资本保全[J].财会通讯,2005(1). |
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| 作者姓名： | 关宏伟 |
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| 作者单位： | 中国矿业大学管理学院 江苏 |
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| 摘 要： | 在探讨资本保全的文章中,出现了“法律意义上的资本保全”的概念。笔者认为,目前虽然并未形成一个所谓“法律意义上的资本保全”的概念,但在我国公司法等法律制度中,明确规定了有关保护资本完整的内容,它既具有很丰富的内涵,又与会计学中的资本保全有很大差异。本文提出并探讨了这一问题。
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| 关 键 词： | 法律意义 资本保全 差异比较 |
A Discussion on Capital Maintenance from Legal Perspective |
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| Guan Hongwei.A Discussion on Capital Maintenance from Legal Perspective[J].Communication of Finance and Accounting,2005(1). |
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| Authors: | Guan Hongwei |
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| Abstract: | The mention of "Capital maintenance of legal perspective" has arised in some articles discussing the problem of capital maintenance in accounting .The author of this article observes that there is no such a generally accepted conception as "Capital maintenance of legal perspective" . However, in our country' s law there is so many clauses involving protecting capital integrity. So "Capital maintenance of legal perspective" has an abundant content which is much different from the conception of capital maintenance in accounting. This article presents the problem and describes its details. |
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| Keywords: | Legal perspective Capital maintenance Difference comparison |
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