论公司法中财务会计制的价值定位及制度完善

On Value Location and Its Perfection in the Financial and Accounting System in China's Company Law

我国公司法确立了公司财务会计制度,对于保护股东合法权益和维护公司的资本安全起到了重要作用。但我国公司法上的财务会计制度的私法属性不是很明确,在股东、债权人等私权主体利益保护方面不是很完善。公司法应当转变财务会计制度的价值定位,并且应借鉴发达国家的公司立法,完善我国公司法上的财务会计报告制度和利润分配制度。

China's company law established financial affairs and accounting system, which have taken important effect on protecting right of share-holders and defending capital safety of company. However, private law character of financial affairs and accounting system of company law is not definite. Financial affairs and accounting system of company law is not perfect on protecting of right of private right subject such as share- holders and creditors etc. China's company law shall transform its value, and drew lessons from company law of developed country. Moreover, China's financial affairs and accounting report system and profit distribution system shall be perfected.