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(一)“认缴制”对注册资本确认和计量的影响1.对可靠性原则产生影响。实行注册资本认缴制后,投资者出资形式不再受到限制,信用、特许经营权等无形资产都可以作为资产进行出资,这些资产在确认和计量时难以找到一个客观的标准进行反映和验证,但这些资产对公司经营又至关重要,再坚持可靠性作为会计信息的首要原则已经无多少意义,应重点关注这些资产能使公司的公允价值(市场价值)及未来获利能有多大幅度的增长,以及这些资产给公司价值创造能力
(A) “subscription system ” on the registered capital verification and measurement of impact on the reliability of the principle. The implementation of registered capital subscription system, the form of investor funds no longer be restricted, credit, franchise and other intangible assets can be funded as assets, these assets in the confirmation and measurement is difficult to find an objective standard to reflect and verify, However, these assets are also crucial to the company’s business. Insisting on reliability as the primary principle of accounting information is of little significance. The focus should be on the extent to which these assets will enable the Company’s fair value (market value) and future profitability Growth, and the ability of these assets to create value for the company