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近几年,以公有制为主体的股份制试行给会计理论和实务带来了一系列新的问题,有待于会计工作者研究和探讨。本文仅就股份制企业的会计报表问题谈一点看法。一、股份制企业会计报表的理论基础会计报表是建立在一定的理论基础——资金平衡公式基础上的。根据股份制企业的特点,其资金平衡公式表现为“资产=负债+股东权益”,这是股份制会计区别于我国全民所有制企业会计的重要一点。因为企业试行股份制以后,拥有多种经济成份是股份制企业的特征之一,其投资主体从单一的国家变为国家、企业和个人。企业的投资人和债权人日益增多,他们以购买股票或债券的两种不同方式向企业提供资金,对企业的经营状况承担着完全不同的风险,拥有性质不同的权益。这时他们所密
In recent years, the trial of share-holding system with public ownership as the main body has brought a series of new problems to accounting theory and practice, which needs to be studied and discussed by accounting staff. This article only talks about the accounting statements of joint-stock companies. I. Theoretical Basis of Accounting Statements for Joint-stock Enterprises The accounting statements are based on a certain theoretical basis-fund balance formula. According to the characteristics of the joint-stock companies, their capital balance formula is expressed as “assets = liabilities + shareholders’ equity”. This is an important point in the joint-stock accounting distinguishing itself from the enterprise-owned enterprise accounting in China. Because enterprises have a variety of economic components after the pilot shareholding system is one of the characteristics of joint-stock companies, their investment entities have changed from a single country to a country, an enterprise, and an individual. The number of investors and creditors in companies is increasing. They provide funds to companies in two different ways: buying stocks or bonds. They bear completely different risks to the business conditions of the company and have different rights and interests. At this time they are dense