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公司财务、会计是我国公司立法中的一项重要法律制度。为了完善公司财务、会计制度,新《公司法》对原《公司法》中的公司财务、会计条款作了较大幅度的修订。文章围绕公司财务、会计制度有何作用,公司建立财务、会计制度的基本依据是什么,公司财务会计报告如何编制和公开,公司利润怎样分配,公司公积金怎样提取和如何使用,以及公司财务、会计如何管理等几个方面进行解读。
Corporate finance, accounting is an important legal system in our company’s legislation. In order to improve the company’s financial and accounting systems, the new Company Law made a substantial revision of the Company’s financial and accounting provisions in the former Company Law. The article focuses on the company’s financial and accounting system, what is the role of the company to establish financial and accounting system is the basis for what is the company’s financial accounting report how to prepare and open, how the distribution of corporate profits, how to extract and use of corporate provident fund, and corporate finance, accounting How to manage and other aspects of interpretation.