从总体上看，《企业会计制度》在资产会计上继承了《股份有限公司会计制度》的基本原则，对于其中多数资产的初始确认、后续计量以及处置的会计核算大体上是一致的。但两者之间也存在一定的差异，归纳起来，《企业会计制度》的修订主要遵循了以下两个原则：①积极贯彻稳健性原 Generally speaking, the “Enterprise Accounting System” inherits the basic principle of “Accounting System for Stock Limited Company” in asset accounting. It is generally in line with the accounting of initial recognition, subsequent measurement and disposal of most of the assets. However, there are also some differences between the two. To sum up, the revision of the “Accounting System for Business Enterprises” mainly follows the following two principles: (1) Actively implementing the principle of prudence