从“资本公积”明细科目的变迁看我国会计的特色

Identifying the Characteristics of Chinese Accounting from the Change in Detailed Account of Capital Reserve

本文分析了我国会计制度中“资本公积”明细科目的变迁,阐述了从收益到资本公积的逻辑,揭示了绕过利润表进入资产负债表的思路及现实选择,从微观层面解读了我国会计的特色。

This article analyses the change in the detailed account of capital reserve under Chinese accounting system, and explains why income could be transformed into capital reserve, It provides a thought that some transactions can enter balance sheet while not entering income statement, which is of a realistic choice, It identifies the characteristice of Chinese accounting from the microscopic level.