股份制是近年来我国企业改革中出现的一种新的目标模式。股份制试点企业的实践表明:在新体制下推行股份制是一项复杂的社会系统工程,牵一发而动全身,它将引起一系列经济问题,其中也包括会计问题。在试行股份制的过程中,由于没有相应的会计制度作配 The shareholding system is a new target model emerging in the corporate reform in China in recent years. The practice of joint-stock pilot enterprises shows that the implementation of the joint-stock system under the new system is a complex social system project that will cause a whole series of economic problems, including accounting problems. In the process of piloting the shareholding system, there was no corresponding accounting system to match