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随着我国社会主义市场经济体制的建立与完善,企业已愈来愈成为“政企分开”下的、普遍采用“负债经营”方式的、独立自主、自负盈亏、具有法人地位的经济实体。在此背景下,研究和建立企业负债说,并对其理论与应用展开探讨,无论对于指导企业的会计实务还是充实会计理论,都具有十分重要的现实意义。一、企业负债说的理论基础所谓企业负债说就是关于企业的资金来源于负债和如何认识、确定负债以及企业怎样进行负债经营的理论。在一般情况下,企业资金的来源主要由两个部分即所有者的投资和债权人的借款所组成,负债
With the establishment and improvement of China’s socialist market economic system, enterprises have increasingly become an independent, self-financing, legally-owned economy under the principle of “divorced government and enterprise management,” and commonly used “debt management”. entity. In this context, researching and establishing the corporate liability theory and discussing its theory and application has important practical significance both in guiding the enterprise’s accounting practice and enriching the accounting theory. First, the theoretical basis of corporate debt theory The so-called corporate debt theory is about the company’s capital from the debt and how to understand, determine the liabilities and how the company conducts the theory of debt management. Under normal circumstances, the source of corporate funds is mainly composed of two parts: the owner’s investment and the borrower’s borrowings.