The Way Of Enterprises Registered Capital Flight And Accounting Screening

The new company law promulgated after, to the minimum registered capital of ancapital contribution to reduce capital, way more diversified. But, the registered capital ofthe smoke escape long-standing problems, not only found in large and pattern isrenovated continuously. Some enterprise including the listed company or to prove theenterprise strength abundant, or to attract large business, or to reach a certainrequirement for qualification, by exaggerating the registered capital, pulls out investmentafter the modes of the operation. Shareholders pulls out of the registered capital of theenterprise behavior are common in each industry, all kinds of the size of the company. Itsbehavior serious impact on the social normal business order, the harm the lawful rightsand interests.The author of the early data collection and document research, found that theinfluence of smoke escape capital registered many factors, including intermediaryorganization lax management, legal consciousness, industry requirements and lead theexamination and approval the legal standard relatively strict or capital operation and otherfactors, and these factors contributing to the smoke escape capital persists. This makesthe social credit system suffered serious threat, so the author attempts to reveal howenterprise through various means to achieve the purpose of registered smoke escapecapital, and through the sample data collection analysis and case of enterprise exampleanalysis, and find out the enterprise smoke escape capital path, identify smoke escapecapital put forward the accounting recognition. Through to the enterprise registered capitalof smoke escape way comprehensive description, from the point of view of the accountingof all kinds of existing reveals pulls out investment behavior of the enterprise behavior, forall types of the main body of investment and provide creditors comprehensive referencematerial.In the course of the study, this paper select a large number of samples, and carries onthe comprehensive analysis, find out the registered capital of the smoke escape generalaccounting identify ways and reveals how the enterprise through various means toachieve the purpose of smoke escape registered capital. Research company internalprevent shareholders pulls out of the registered capital of the countermeasures, andexternal supervision and management department to strengthen the supervision provide areference basis, through to the enterprise registered capital of smoke escape waycomprehensive description, from the point of view of the accounting of all kinds of existingreveals pulls out investment behavior of the enterprise behavior, for all types of the mainbody of investment and provide creditors comprehensive reference material. If thegovernment in investment promotion process under the name of the investment to preventbusiness owners, drill countries themselves, to smoke escape capital way pocketed;Creditors affected in after the burden from what respect; How to prevent other internalshareholder occupy interest, with strong practical significance. This paper studies the basic ideas is: through to the data collection, analysis, to findout the registered capital of the main causes of the smoke escape this paper analyzedenterprise flee to the registered capital of the means and the manifestation. Using theaudit and financial index analysis principle analyze typical cases, and reveals itsaccounting discernment method. Take the data analysis, financial index design and caseanalysis and other methods for comprehensive elaboration. First of all, according to theauthor of the data collected, the smoke escape capital phenomenon quantitative analysis.According to the data from the classification, the paper analyses the enterprise may takethe registered capital of a way to flee, combining with literature review summarizes lead toenterprise smoke escape of the registered capital of the factors.Next is the design financial analysis index, according to financial analysis principleset corresponding index, once produce smoke escape capital, different accounting subjectof corresponding data shall be will appear abnormal fluctuations, through the sampleanalysis, verify the rationality of the index.Finally, the comprehensive describe the flow of smoke escape capital, and used theaudit principle are prone to find out the registered capital of the smoke escape the weaklink, through the author in nearly three years of Qingdao city industrial and commercialbureau of the case to search in the system of the typical case analysis to finish. Believethat as long as reasonable design, analysis method is proper, more comprehensivereveals this phenomenon should be sensible.This article from the practice to grasp, to practice the principle, the samples were allfrom the actual work and public material, and carried on the detailed analysis of thedescription. To find out the registered capital of the smoke escape the weak link, putsforward the shareholder contributions of assay, design a series of index, and theclassification combination, forming a relatively effective judgment system. Most important,the author of the four typical cases are analyzed, and the smoke escape of the registeredcapital of the frequency and the three characteristics has summarized, in view of thedifferent capital scale enterprise characteristics, and it will flee the flow of the registeredcapital of the paper, the authors have proposed the discernment of accounting method,has the strong can be operational.This paper is the innovation points to shareholders smoke escape behavior of theregistered capital of the accounting express with language, the author found shareholderspulls out investment at higher rates of and the weak link, puts forward the shareholdercontributions of this contrast index, and design a series of accounting inspection formula,use the inspection way more effective found shareholders pulls out investment behavior.At the same time, the author also will shareholders pulls out investment involves theaccountant course summary description and classified, to the creditor and law enforcersoffers a more effective discrimination pulls out investment method.