资本保全、国有股减持的会计政策选择  

Accounting Policy Choice of Capital Maintenance and Share Issuing Privatization

作　　者：王仲兵[1] 

机构地区：[1]北京工商大学会计学院,北京100037

出　　处：《郑州航空工业管理学院学报（管理科学版）》2005年第2期70-73,共4页Journal of Zhengzhou Institute of Aeronautical Industry Management

基　　金：北京社科基金资助项目(02BJBJG089)

摘　　要：1992年开始的中国会计制度变迁可以划分为三个阶段,第一阶段核心是以资本保全为基础的国有资本保值增值;第二阶段是以国有股减持为核心的政府管制与自由化的均衡点的寻求;第三阶段是新国有资产管理体制下驱动因素更具多元化。The change of Chinese accounting system can be divided into three stages. The core of the first stage is the preserving and appreciation of state-owned capital on the base of capital maintenance. The second stage is characterized seeking harmonious point between government regulation and freedom by share issuing privatization. At the third stage, driving factors embodies much pluralism under the new state-owned asset management system.

关 键 词：资本保全 国有资本保值增值 国有股减持 新国有资产管理体制 

分 类 号：F23[经济管理—会计学]