| 从“资本公积”明细科目的变迁看我国会计的特色 |
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| 引用本文： | 支晓强.从“资本公积”明细科目的变迁看我国会计的特色[J].北京工商大学学报(社会科学版),2006,21(2):51-55. |
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| 作者姓名： | 支晓强 |
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| 作者单位： | 北京大学,光华管理学院博士后流动站,北京,100871 |
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| 摘 要： | 本文分析了我国会计制度中“资本公积”明细科目的变迁,阐述了从收益到资本公积的逻辑,揭示了绕过利润表进入资产负债表的思路及现实选择,从微观层面解读了我国会计的特色。
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| 关 键 词： | 资本公积 收益 明细科目 |
| 文章编号： | 1009-6116（2006）02-51-05 |
| 收稿时间： | 2006-02-20 |
| 修稿时间： | 2006年2月20日 |
Identifying the Characteristics of Chinese Accounting from the Change in Detailed Account of Capital Reserve |
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| Zhi Xiaoqiang.Identifying the Characteristics of Chinese Accounting from the Change in Detailed Account of Capital Reserve[J].Journal of Beijing Technology and Business University:Social Science,2006,21(2):51-55. |
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| Authors: | Zhi Xiaoqiang |
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| Institution: | Post-Doctoral Station, Guang Hua Business Management School, Peking University, Beijing 100871 |
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| Abstract: | This article analyses the change in the detailed account of capital reserve under Chinese accounting system, and explains why income could be transformed into capital reserve, It provides a thought that some transactions can enter balance sheet while not entering income statement, which is of a realistic choice. It identifies the characteristice of Chinese accounting from the microscopic level. |
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| Keywords: | capital reserve income detailed account |
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