The Study On Capital Maintenance And Choice Of Accounting Models

Under marker economy and system of modernized enterprises, enterprises must realize increment of capital on the basis of capital maintenance .On accounting; capital maintenance in fact is maintenance of owners' equity. Capital maintenance is closely linked with choice of accounting models. Their combination depends on two factors: the needs of the users with accounting information and inflation intensity. The thesis is divided into four parts.Parts I :With the establishment of marketing economic system and modernized enterprise, also with appropriate accounting reform, enterprises in china must embody capital maintenance, which is the tide of history.Parts II :To understand capital maintenance and choice of accounting models well, the author analysis it from three aspects. Firstly, by analyzing intention of capital, definite that capital is directed into financial capital and physical capital. Secondly, dwells on capital maintenance theory, which mainly involves qualitative, and quantitative analysis, the relation between capital maintenance and asset measurement, the relation between capital maintenance and income recognition, the influence of accounting principal and accounting methods. Finally, mainly concentrates on four types of accounting models, namely, "historical-cost/nominal unit of money", "historical-cost/general purchasing power unit", "current -cost/nominal unit of money", "current-cost/general purchasing power unit".Parts III:Based on capital maintenance theory and appropriate choice of accounting models, analysis enterprises in china should choose financial capital concept, further points out accounting model of capital maintenance which is suited to enterprises in china, by analyzing the needs of the users with accounting information and inflation intensity. Finally, by experience in foreign countries, proves its realities and tendency of accounting model on capital maintenance in china in future.Parts IV: Practice the capital maintenance and choice of accounting models on the X Company.