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关于建立资本金制度若干问题之我见上海市冶金工业局沈占麒会计制度改革的重大突破之一，即建立资本金制度。资本金制度的建立，明确了产权关系，企业中的国有资产所有权是属于国家的，企业仅拥有法人财产权，适应了建立社会主义市场经济的需要。资本金制度建立有利于现代...
My View on Several Issues Concerning the Establishment of the Capital Fund System One of the major breakthroughs in the accounting system reform of the Shanghai Metallurgical Industry Bureau Shen Zhanqi is the establishment of a capital fund system. The establishment of a capital system clearly clarified the relationship of property rights. The ownership of state-owned assets in enterprises belongs to the state. Enterprises own only legal person property rights and are adapted to the need to establish a socialist market economy. The establishment of a capital system is conducive to modern ...