略谈《公司法》中财务会计制度规定的修订

发布时间：2019-01-16 07:35

【摘要】：近几年来,为适应国际化与自由化的趋势,满足企业经营的需要,维持国际竞争力,很多国家和地区,如英国、美国、日本、台湾等对本国或本地区的《公司法》作了不同程度的修改。我国理论界和实务界的有识之士也呼吁对《公司法》进行区别于1999年小修小补的彻底修订,提出《公司法》修订要达到“放松管制和强化公司监控”这一目的。目前国务院正在组织中国证监会、国家工商总局、国务院法制办等部门围绕公司法人治理结构、与其他法规衔接、公司设立条件、方便公司上市融资以及加强中小股东保护等方面进行修订。随着近年来《会计法》的修订,会计准则的陆续出台,企业会计制度的更新,以及企业产权结构的变化,《公司法》中关于财务、会计制度规定也应进行修订。什么内容要改,如何改,这是我们需要仔细研究的,笔者试就以下问题提出探讨。
[Abstract]:In recent years, in order to adapt to the trend of internationalization and liberalization, to meet the needs of business operations and to maintain international competitiveness, many countries and regions, such as Britain, the United States, Japan, Taiwan and other countries or regions of the Company Law has been changed to varying degrees. The people of insight in the theoretical and practical circles of our country also call for a thorough revision of the Company Law which is different from the minor repairs and small supplements in 1999, and puts forward that the revision of the Company Law should achieve the purpose of "deregulating and strengthening the supervision of companies". At present, the State Council is organizing the CSRC, the State Administration of Industry and Commerce, the legal Affairs Office of the State Council and other departments around the corporate governance structure to link up with other laws and regulations, and the conditions for the establishment of the company. To facilitate the financing of listed companies and strengthen the protection of minority shareholders and other aspects of revision. With the revision of Accounting Law in recent years, the introduction of accounting standards, the renewal of enterprise accounting system and the change of enterprise property right structure, the financial and accounting system regulations in Company Law should also be revised. What content to change, how to change, this is we need to study carefully, the author tries to discuss the following issues.
【作者单位】：江苏省盐城师范学院
【分类号】：D922.291

【相似文献】