企业法律形态与企业会计——兼议我国企业会计核算制度体系

LAW-form of Enterprises & Enterprise Accounting

不同法律形态企业的会计有质的差异。在影响企业会计质的差异的诸种因素中 ,企业法律地位、资本构成和投资者责任形式是较为恒定的 ,应以此作为企业分层的标准 ,并按企业法律形态的不同构建我国的会计核算制度体系。

Enterprise accounting of various law-forms are quite different.Legal status of enterprise, capital structure and investors' liability of enterprises are steady in all kinds of factors which are applied to classify enterprise.Based on various forms of enterprises which are decided by those standards, the author tries to reconstruct the regulation system of enterprise accounting in China.