设计并实施股份制企业的会计制度,是股份经济发展中一个至关重要的问题,对明确投资各方的产权关系,保障投资各方的财产权益起着关键性的作用。本文拟从现行会计制度与股份制企业的不相适应之处入手,提出有关股份制企业会计制度设计的基本框架。 The design and implementation of the accounting system for joint-stock companies is a crucial issue in the development of the stock economy. It plays a key role in clarifying the property rights relations of all parties involved and safeguarding the property rights of all parties involved in the investment. This paper proposes to start with the incompatibility between the current accounting system and the joint-stock enterprises, and put forward the basic framework for the design of the accounting system of the joint-stock enterprises.