股份公司会计

我国股份公司会计信息失真的原因及其治理对策

Causes and Strategy of the Accounting Information Distortion in Domestic Joint-stock Companies

深入揭示我国股份公司会计信息失真的原因，提高股份公司的信息质量，是本文着重探讨的问题。

The article focuses on exploring the causes of accounting information distortion in domestic joint-stock companies and the measures to improve the quality of information .

我国股份有限公司会计规范体系现实与思考

A Thinking on the Accounting System in the Company Limited Share

中国的会计信息系统基本上可以分为两条脉络，一个是股份有限公司会计信息体系，另一个是行业性企业会计信息体系。

China accounting information system includes 2 parts . One is accounting information system of corporations ;

于1999年1月1日起实施的《企业会计准则&投资》在许多方面与原行业会计制度和《股份有限公司会计制度》有较大的差异，突出表现为稳健原则得到了较好的反映。

Accounting Standard for Business Enterprises : Investment 》, which becomes operative as from 1 January 1999 , makes big diference in many ways comparing industry accounting system and 《 Accounting Rules for Share Corporation 》 .

近两年来我国陆续颁布和实施的股份有限公司新会计制度、具体会计准则以及补充规定进一步加大了稳健性原则的应用力度。

In recent years , the new accounting system of the company limited by share , specific accounting standard and supplemental regulations issued and carried out by our country , further reinforce the application of the conservative principle .

通过分析会计信息产权性质的演变，指出了股份制公司的会计信息产权存在由初始的私人产权转化为公有产权的要求。

By analyzing the evolution of the property right of accounting information , the paper pointed out the property right of accounting information in share-holding company has the demands of the transition from private property right to public property right .

国有企业改组为股份制公司的若干会计问题

Some Accounting Questions about state Enterprise Restructured to Joint-stock Company

股份有限公司是今后我国企业的主要组织形式，因此股份有限公司会计信息的质量也就显得尤为重要。

A company limited by shares is the main formation for our enterprises in the future . Therefore , its quality of the accounting information becomes more important .