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- W164334448 abstract "我国的“股权代持”业务尚属于民间行为、国家法律法规对其没有明确的禁止或鼓励，为了反映企业经济业务的一本来面目,对“股权代持”会计核算的研究就十分必要。会计是一门通用的商务语言，艺术性的会计核算能恰当、正确地反映实际股东、名义股东、被投资单位三者之间的经济利益关系，本文根据个人实际工作经历和根据实质重于形式的原则，创造性地引入“股权代持”科目来处理该业务，这将有利于资本市场的发展和企业并购重组。" @default.
- W164334448 created "2016-06-24" @default.
- W164334448 creator A5002276376 @default.
- W164334448 creator A5046295485 @default.
- W164334448 date "2010-01-01" @default.
- W164334448 modified "2023-09-24" @default.
- W164334448 title "探讨“股权代持”业务的会计处理" @default.
- W164334448 hasPublicationYear "2010" @default.
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