资本公积核算内容的变迁与其概念的偏离

资本公积科目的核算内容在我国会计准则中经历了数次变迁,每一次变迁都是为了适应当时的实务环境,而每一次变迁都或多或少地偏离了它初始的概念本质。在这个经济全球化的时代,会计科目作为企业经济内容的分类标准和财务分析的横向比较标准,它的变迁应当日益与国际会计准则趋同,并且更尊重其概念本质。

Changes in the Content of Capital Reserve and Deviation from the Concept

Capital reserve account for the content of the subjects of accounting standards in China has undergone several changes,each change is time to adapt to the practical environment,and each time changes are more or less deviated from its initial concept nature.In this era of economic globalization,the economic content of the accounting subjects as a business classification criteria and standards for financial analysis of the horizontal comparison,the changes it should be growing convergence with international accounting standards,and more respect for the concept of nature.