资本公积金弥补亏损研究

发布时间：2018-04-02 06:32

本文选题：资本公积金　切入点：弥补亏损　出处：《中国政法大学》2011年硕士论文

【摘要】：本文主要研究公司的资本公积金能否用于弥补公司亏损。论文从现行会计制度下资本公积金的会计核算入手,分析资本公积金的构成和价值来源,将公司资本公积金分为资本溢价和其他资本公积金两部分。在分析资本公积金的法律功能和“弥补亏损”的法律价值基础上,得出资本溢价可以用于弥补亏损,而其他资本公积金既不能弥补公司亏损也不能转增公司资本的结论,进而对资本公积金的相关规定,即《公司法》第168条、第169条规定的适当性进行探讨,提出若干修改建议。本文除引言外,正文共分为四章。第一章从现行会计制度下资本公积金的核算入手,对公司资本公积金的构成进行梳理,按会计核算科目将资本公积金分为资本溢价和其他资本公积金两部分。第二章从公司法的视角分析资本公积金的法律功能,对资本公积金在处理公司股权关系、维护股东出资自由度和保护债权人利益方面的价值进行研究。第三章从公司资本制度出发,分析“弥补亏损”的法律意义。在进一步分析资本溢价和其他资本公积金性质的基础上,得出资本溢价可以弥补亏损,而其他资本公积金既不能弥补公司亏损也不能转增公司资本的结论。第四章对《公司法》第168条、第169条规定的适当性进行验证,提出《公司法》与会计准则规定需协调的建议,并结合第三章的结论,提出若干修改意见。
[Abstract]:This paper mainly studies whether the company's capital accumulation fund can be used to make up for the loss of the company. This paper begins with the accounting of the capital accumulation fund under the current accounting system, and analyzes the composition and value source of the capital accumulation fund. The capital accumulation fund of a company is divided into two parts: capital premium and other capital accumulation funds. On the basis of analyzing the legal function of capital accumulation fund and the legal value of "making up for losses", it is concluded that capital premium can be used to make up for losses. The conclusion that other capital accumulation fund can neither make up the loss of the company nor increase the capital of the company, and then discusses the appropriateness of the relevant provisions of the capital accumulation fund, that is, the article 168 of the Company Law and the provision of the 169 article, and puts forward some suggestions for amendment. In addition to the introduction, the text is divided into four chapters. The first chapter starts with the accounting of the capital accumulation fund under the current accounting system, combs the composition of the company capital accumulation fund, and divides the capital accumulation fund into two parts: capital premium and other capital accumulation fund according to the accounting account. The second chapter analyzes the legal function of capital accumulation fund from the perspective of company law, and studies the value of capital accumulation fund in dealing with the equity relationship of the company, maintaining the freedom of shareholders' contribution and protecting the interests of creditors. The third chapter analyzes the legal significance of "making up for losses" from the company's capital system. On the basis of further analysis of the nature of capital premium and other capital accumulation funds, it is concluded that capital premium can make up for losses. And other capital accumulation fund can neither make up for the company's losses nor can it be converted to the conclusion of the company's capital. The fourth chapter verifies the appropriateness of Article 168 and Article 169 of Company Law, and puts forward some suggestions to coordinate the provisions of Company Law and Accounting Standards, and puts forward some suggestions for modification combined with the conclusion of Chapter three.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F275

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