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随着经济体制改革的深化,股份公司的产生和发展,必然要求加强股份公司的会计工作,建立健全其会计信息系统,以适应经济发展的需要。本文拟就股份公司会计的特点、内容、科目设置、会计处理作些初步探讨。一、股份公司会计的特点股份公司会计在遵循一般会计原理与会计惯例的基础上,围绕股份公司的特征,设立具有中国特色的股份公司会计处理办法。其特点有以下几个方面: 1.股份公司区别于其他企业组织形式的一点,就在于它发
With the deepening of the reform of the economic system, the emergence and development of joint-stock companies will inevitably require strengthening the accounting work of joint-stock companies and establishing and improving their accounting information systems to meet the needs of economic development. This article intends to make some preliminary discussions on the characteristics, contents, account settings and accounting treatment of the stock company’s accounting. I. Characteristics of the accounting of joint-stock companies Based on the general accounting principles and accounting practices, joint-stock company accounting sets up accounting methods for stock companies with Chinese characteristics around the characteristics of joint-stock companies. Its characteristics include the following aspects: 1. The point that a stock company is distinguished from other forms of corporate organization is that it