关于资本保全的思考

On Capital Integrity

资本保全是现代企业经营的基本原则。但财务造假侵蚀了投资者的资本,影响企业发展。本文阐述了利润与资本保全的联系,归纳了财务造假的主要手段,提出必须加强监管,扼制财务造假;严格考核,促使资本保全原则得到贯彻。

The maintenance of capital integrity is one of fundamental principals of the modem enterprises.Accounting scandals have damaged the investors’ capital.Hindering the healthy development of the enterprises.This paper elaborates the relationship between profit and capital integrity and various cheating methods of accounting scandals.The monitoring systems must be strengthened to control the accounting scandals.High standard examinations must be established to ensure the implementation of the principles.The capital integrity.