浅析资本保全在会计中的应用

Analysis on the Application of the Capital Maintenance in the Accounting

资本保全是指资本的完整无缺。结合我国会计实务,论述了计划经济阶段、两法两制”阶段、以《企业会计制度》为核心阶段的资本保全,并对现行财务会计制度下的资本保全提出了几点建议。

The capital maintenance means t he perfection of the capital. Connecting with the our country's accounting affai res, this paper discusses on the capital maintenance in the different stages, an d puts forward several suggestions for the capital maintenance under the current financial accounting system.