讨论新《公司法》下会计核算的几点变化

Discussion on the changes of accounting operation under the new Company Law

2006年1月1日,新修订的《公司法》开始实施,由于新《公司法》中的一些规定的改变导致会计核算也将会有变化,结合《公司法》及新会计准则,针对实收资本核算中出现的新类型,资本公积补亏问题以及公益金的会计处理相关内容进行分析和探讨,以期为会计实务操作提供一些直接借鉴的方法,促进新公司法与财务会计法规的配套改革,使新公司法真正落到实处。

Some changes have taken place in accounting operation since the enforcement of new Company Law on January 1,2006. By cumbining the new Company Law with new regulation in accounting,problems such as new types in the operation of invested capital ,loss-compensation of accummulated funds and the accounting operation of public welfare are analyzed and discussed in the paper. The purpose of the study is to offer refemece for accounting operation as well as promote coordinated reforms of the new Company Law and accounting regulations.