摘要
从新修订的《公司法》中注册资本制度与出资方式的变动、公司财务会计制度的调整、公司为减资等目的回购本公司股份(票)的变动三方面,探讨了新《公司法》对会计核算与审计的影响。
This paper probes into the influences of the newly revised 〈Company Law〉 on the accounting and auditing from the changes of the registered capital system and the capital contribution mode, the adjustment of the corporate financial accounting system and the changes of corporation share repurchase for capital reduction
出处
《科技情报开发与经济》
2007年第9期122-123,共2页
Sci-Tech Information Development & Economy
关键词
公司法
会计核算
会计审计
company law
accounting calculation
accounting audit
