Study On The Theoretical System And Practice Of Modern Enterprises’ Capital Maintenance

It’s requirement of capital preservation that companies should recognize gain on condition that ensure their capital in perfect condition. In the process of corporate governance for modern enterprise, management is more and more concerned with the interests’maintenance of their own multiple capital subjects. To maximize the interests of multiple capitals sharing, inevitable scoping of capital main body should be considered. From the perspective of value between multiple subjects of enterprise can be defined as productive capital and non-productive capital subject, concrete can be divided into material capital, human capital, organization capital and social capital. Modern enterprise capital preservation concept is based on multivariate principal common governance, and the goal to establish modern enterprise capital maintenance theory can be described as the comprehensive maintenance of capital preservation subject formed by the balanced interests after the value of mutual expectations.This paper adopts literature research and case study method, through to obtain information through the literature, so as to comprehensively and correctly, to build a modern enterprise capital preservation theory system and select one typical enterprise of listed companies in our country, using the modern enterprise capital preservation methods under the guide of the theory study and analysis, for the enterprise to set up the modern concept of capital preservation and evaluate their level of capital preservation to provide theoretical basis and methods for reference. According to the research, in this paper, the main conclusion is using the modern enterprise capital preservation concept under the guidance of accounting measurement model can more real to reflect the actual production and operation results and state of asset value, is advantageous to the decision-making for the enterprise to provide comprehensive and effective financial information. Innovation point of this paper is to break the traditional theory of capital preservation of single subject one yuan unilateral governance based on shareholder uppermost, using the balanced scorecard and price changes of accounting measurement model to evaluate an enterprise management situation and adjust, the modern enterprise capital preservation goals as the value of the subjects of productive capital and non-productive capital preservation, therefore how to maintain and realize the maximization of enterprise production capacity of the present and future needs in the enterprise value of target considerations on formulate reasonable standard.