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资本保全是企业持续经营的起码要求。如果资本长期得不到保全,就意味着企业在滑向破产清算的境地,这不仅会危害债权人的利益,也会最终危及投资者的长远利益。会计作为一个信息系统,应确保其所提供的关于企业财务状况和经营成果的财务信息真实、公允、正确,以真实地反映企业资本的保全及增值情况,消除因计量不恰当而导致的企业隐亏或虚盈,减少资本流失,确保会计信息使用者决策所依赖的会计信息具有真实性和相关性,减少信息的不对称性,使决策更具科学性。企业的会计政策所包括的内容十分广泛,可以说,在对企业各项经济活动的核算中都存在会计政策问题,所不同的只是灵活性程度上的差别,本文拟选择对企业资本保全和持续经营能力影响较大者,分析、探讨其在企业中应有的运用程度。
Capital preservation is the minimum requirement for the continuous operation of the enterprise. If the capital is not preserved for a long time, it means that enterprises are sliding toward bankruptcy liquidation, which will not only endanger the interests of creditors, but also endanger the long-term interests of investors. As an information system, accounting should ensure that the financial information it provides about the financial status and operating results of the enterprise is true, fair and correct so as to truly reflect the preservation and appreciation of the capital of the enterprise and eliminate the risks caused by inappropriate measurement Deficit or virtual surplus, reduce capital loss, ensure that the accounting information users rely on accounting information has the authenticity and relevance, reduce the information asymmetry, make the decision-making more scientific. Accounting policies of enterprises include a wide range of contents. It can be said that there are accounting policies in the accounting of all economic activities of the enterprises. The difference is only the difference in degree of flexibility. This paper intends to choose the enterprise capital preservation and sustainable The greater the impact of business ability, analysis, explore its application in the enterprise should have the degree.