试析新准则下资本公积的会计处理.docx

题目:浅析新准则下资本公积的会计处理学 院 专 业 会计学学 号 学生姓名 指导教师 起讫日期 摘要2007年出台了改革后的企业会计准则，此后，对于资本公积的概念以及会计处理方式都有了很大的变化。这些变动与变化，不仅值得我们去更新脑海里的知识，重新学习会计实务，我们更应该以此为契机，探讨在这新一轮的会计准则中，资本公积的确定和处理是否合理，是否符合当今经济形势下的中国。然而在本论文撰写的2015年，我国的企业会计准则又进一步进行了修订，其中种种变化正在逐步的试图贴近我国目前市场经济体制的要求和一些本文对于资本公积在新准则下的会计处理进行浅析与思考，明晰新旧准则下资本公积会计处理的不同与相同之处，为将来会计准则在资本公积这个科目的修改与制定做一个小小的铺垫。本文首先从理论上进行了解，比较了新旧准则下资本公积的准则内容中的不同之处作为研究的基础，然后深入剖析新旧准则下资本公积的会计科目和会计处理方式，在这基础之上对其进行思考和问题的研究。本文在写作过程中，主要采用了文献资料法以及对比法这两种方法来作为论文研究的基础，在论文的准备期间，本人阅读了大量的文献资料，除了2007年我国颁布修订的会计准则以外，也参考了2015年最新出台的会计准则，并且在纵向上也参考了历年修订的会计准则，试图在每次修订的内容中进行对比分析。在横向上，也参考了大量的关于对于新准则论述的材料，对此，进行了进一步的参考和研究，归纳以及适当的罗列。试图从多个角度多个层次领域上来深层的分析新准则下资本公积的会计处理。关键词：资本公积 会计处理 利得与损失 AbstractIn 2007 after the introduction of the reform of corporate accounting standards, after which the concept of capital reserves and the accounting treatment has greatly changed. These changes and change, not only worthwhile for us to update the knowledge of the mind, to re-learn accounting practice, we should take this opportunity to explore this new round of accounting standards, and to identify and address the capital reserve is reasonable, whether in line with China under the current economic situation. However, in this paper, written in 2015, Chinas Accounting Standards for Business Enterprises was further amended to include all the changes are gradually trying to close our market economy requirements and some of the article in the accounting treatment for capital reserves under the new guidelines of conduct Analysis and thinking, unlike common under the old and new guidelines clarify the accounting treatment of the capital reserve for the future development of accounting standards and capital reserve modify this subject to do a little groundwork.Firstly, to understand theoretically, comparing the content of the guidelines under the old guidelines in the capital reserve as the difference between basic research and in-depth analysis of accounting and the ac