公司内部资金往来会计处理方法探析.doc

FILENAME 2B091104李妍红-公司内部资金往来会计处理方法探析：基于包头某企业调查-袁放建-教授.doc PAGE II PAGE II 公司内部资金往来会计处理方法探析：基于包头某企业 摘 要 随着社会经济的高速发展，公司已成为符合产业结构调整和规模经济效益的组织形式，它是现代商品经济条件下组织形式的创新。但是随规模的不断发展使其组织结构逐渐趋向复杂化,其内部资金会计处理遇到诸多困难。公司内部资金的会计处理问题，一直是困扰各企业的一大难题，也是企业界非常关注的一个现实问题。随着市场竞争的加剧，企业集团向多元化、多地域化方向的快速发展的状况下，现有分离的会计体系己很难满足公司的需要。与一般企业相比，公司内部资金的会计处理呈现出整体性与相对独立性、层次性、复杂性的特征。这些特征决定了对公司内部资金会计处理方法探析的必要性。本文从分析公司这一高级组织的内涵出发，首先准确地界定公司一词，然后进一步分析了公司内部资金的范围及往来过程，进一步分析了各内部资金往来的不同会计处理，如不同固定资产的不同折旧会计处理，来源不同的盈余公积金的不同会计处理等，针对这些问题，具体的展开了一系列的论述，解决其不同情况下的会计处理问题，为我国公司内部资金会计处理提供了经验与借鉴。 关键词：公司；内部资金往来；会计处理 Analysis of company internal financial accounting methods Abstract With the rapid development of social economy, the company has become conform to the adjustment of industrial structure and the organization form of scale economic benefit. It is the modern commodity economy under the conditions of organization innovation. But with the booming of the scale complicate gradually incline to its organizational structure, its internal funds accounting process encountered many difficulties. Internal capital accounting is always a big problem to each enterprise and it is also the business community concerned about a real problem. As market competition intensifies, enterprise groups to the direction of diversification, the rapid development of the situation, the existing separation of accounting system is hard to meet the needs of the company. Compared with the generally enterprise, the company internally financial accounting is integrity and relative independence, hierarchy and complexity of features. These characteristics determine the internal to the company funds analysis the necessity of the accounting treatment method. This article embarks from the analysis of the connotation of the senior organization. Firstly, to accurately define the term company, this dissertation will analyze its characteristics and the present situation of the development of Chinas company. Secondly, combined with its characteristics, this