The Research On The Accounting Reform Of Capital Reserves In Our Country

Capital reserves is a special owner’s equity, in accordance with the formation ofsources，it includes the enterprise received the investor’s investment which exceededits share of the enterprise’s registered capital (equity), and profit and loss charged toequities. The concept of capital reserve in china first appeared in the reform of theaccounting system in1993, it developed beyond the old motifs with the continuousdevelopment of market’s economy are new. It can be said that the "capital reserves" isone of the greatest and most frequent change subjects in recent years’ accountingreform.In this paper, on the basis of the provisions of the enterprise accounting standardsand the companies act and other relevant criteria system, laws and regulations on the"capital reserve",discusses the theoretical basis of the capital reserves,changes andcontent of capital reserves, the relationship between capital reserves and othercomprehensive income, combines with the case and finds the existing problems ofcapital reserves, puts forward the improvement measures of capital reserveaccounting.In addition to the introduction, the paper is divided into five chapters:The first chapter discusses the theoretical support of the capital reserve. Mainlyincludes the theory of property rights, the theory of capital maintenance, the theoryof asset valuation, the theory of income d valuation.The second chapter discusses the changes and content of capital reserve.Including its classification,purposes, history, and also explained the logic from incometo capital reserve.The third chapter is the discrimination between capital reserve and othercomprehensive income.The fourth chapter pointed out the existing problems of capital reserveaccounting. I think it mainly exists four problems: the problem of capitalreserveturned to increase capital.The relevant laws and regulations, guidelines need toimprove. The classification is confusing, deviates its essence of the "quasi-capital".The presentation and disclosure of other comprehensive income are not clear.The last Chapter pots forward some suggestions. Such as improve the relevantlaws and regulations, guidelines, strengthen supervision; segment reporting, improvedisclosure; improve the presentation of some projects, and so on.