公司财务会计制度运作问题研究

Research on operational issues in the company's financial accounting system

修订后的《公司法》中涉及公司财务会计制度的规定较多,本文分析了公司资本制度的放宽,禁止用资本公积金弥补亏损,法定公益金制度的取消,公司财务会计报告的鳊制及公司弥补亏损的顺序等问题给公司的财务会计工作所带来的影响,并提出了相应的解决办法。

There are more provisions involved in the company＇s financial accounting system in the amended ＂Company Law＂. The paper analyzed the impact brought to the company＇s financial accounting practices by the relaxation of the company＇s capital system, the prohibition of using capital to make up for the loss of provident fund, the elimination of the statutory system of the Community Chest, the compiling of the company＇s financial accounting reports, the order of making up for losses and other issues. And it suggested the corresponding solutions.