我国自1993年以来到2006年新准则颁布前历次颁发的会计规范,对资本公积核算规定频繁变化,导致了资本公积性质不清、内容冗杂。2006年颁发的新会计准则厘清了资本公积的性质用途,规范资本公积科目的使用,对资本公积的确认、计量及其使用实现了逻辑上的一致性。本文对新旧准则下资本公积的内容、性质用途进行了比较分析。 China’s accounting standards promulgated before the promulgation of the new standards from 1993 to 2006 have changed frequently in the capital reserve accounting rules, resulting in unclear capital reserves and complicated content. The new accounting standards issued in 2006 clarified the nature and use of capital reserve, standardized the use of capital reserve accounts, and achieved a logical consistency with the confirmation, measurement and use of capital reserve. This article makes a comparative analysis of the contents and nature of the capital reserve under the old and new standards.