| 论公司法中财务会计制的价值定位及制度完善 |
| |
| 引用本文： | 郑春玉.论公司法中财务会计制的价值定位及制度完善[J].内蒙古大学学报(人文社会科学版),2004,36(6):22-26. |
| |
| 作者姓名： | 郑春玉 |
| |
| 作者单位： | 内蒙古大学法学院，内蒙古呼和浩特010021 |
| |
| 摘 要： | 我国公司法确立了公司财务会计制度，对于保护股东合法权益和维护公司的资本安全起到了重要作用。但我国公司法上的财务会计制度的私法属性不是很明确，在股东、债权人等私权主体利益保护方面不是很完善。公司法应当转变财务会计制度的价值定位，并且应借鉴发达国家的公司立法，完善我国公司法上的财务会计报告制度和利润分配制度。
|
| 关 键 词： | 私权保护 财务会计报告制度 利润分配制度 |
| 文章编号： | 1000-5218(2004)06-0022-05 |
| 修稿时间： | 2004年8月21日 |
On Value Location and Its Perfection in the Financial and Accounting System in China's Company Law |
| |
| ZHENG Chun-yu.On Value Location and Its Perfection in the Financial and Accounting System in China''''s Company Law[J].Journal of Inner Mongolia University(Humanities & Social Sciences),2004,36(6):22-26. |
| |
| Authors: | ZHENG Chun-yu |
| |
| Abstract: | China's company law established financial affairs and accounting system, which have taken important effect on protecting right of share-holders and defending capital safety of company. However, private law character of financial affairs and accounting system of company law is not definite. Financial affairs and accounting system of company law is not perfect on protecting of right of private right subject such as share- holders and creditors etc. China's company law shall transform its value, and drew lessons from company law of developed country. Moreover, China's financial affairs and accounting report system and profit distribution system shall be perfected. |
| |
| Keywords: | protection of civil Right financial affairs and accounting report system profit distribution system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
