企业接受外币投资时的会计处理探讨——基于新《公司法》企业注册资本制度改革的思考

发布时间：2018-08-01 15:33

【摘要】：新修订实施的《公司法》对企业注册资本登记制度进行了重大调整,取消了公司注册资本最低限额的要求,完成了由实缴登记制向认缴登记制的转变。这对我国《企业会计准则》关于接受外币投资时的会计处理业务产生了新的要求。本文对新《公司法》下企业接受外币投资业务时的会计处理问题展开探讨,并对准则相关会计账务处理的完善提出建议。
[Abstract]:The newly revised "Company Law" has made a major adjustment to the registration system of the registered capital of enterprises, cancelled the requirement of the minimum amount of the registered capital of the company, and completed the transformation from the actual payment registration system to the subscription registration system. This has made new demands on the accounting treatment business when accepting foreign currency investment in our country's Enterprise Accounting Standards. This paper probes into the accounting treatment of enterprises accepting foreign currency investment under the new Company Law, and puts forward some suggestions on how to improve the accounting and accounting treatment related to the standards.
【作者单位】： 中国人民大学商学院;
【基金】：“中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目成果”,项目批准号为15XNI1010
【分类号】：D922.291.91;F275
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本文编号：2158026