《中华人民共和国公司法》实施半年多了,它对规范有限责任公司和股份有限公司的运作起了积极的作用,引起了社会各界的极大关注。但是毋庸讳言,《公司法》中也的确存在一些漏洞和问题,直接影响了《公司法》的有效贯彻,并为一些人钻法律空隙提供了方便。为此,我们拟就《公司法》中存在的与财务会计相关的问题谈一些看法,供有关方面参考,并求教于同行。 The Implementation of the Company Law of the People’s Republic of China for more than half a year has played a positive role in regulating the operation of limited liability companies and joint stock companies and has drawn great attention from all sectors of society. However, it is needless to say that there are indeed some loopholes and problems in the “Company Law”, which directly affect the effective implementation of the “Company Law” and provide convenience for some people to learn legal gaps. To this end, we intend to talk about some of the issues related to financial accounting that exist in the “Company Law” for some reference and seek advice from peers.