《村合作经济组织会计制度（试行）》建立了资本金制度，实行资本保全．这是会计改革的一项重要内容。也是向国际惯例靠拢的重大措施。新会计制度实施资本金制度的目的在于在会计核算中体现资本保全的原则，保证成本、费用的足额补偿，保护投入资本的安全完整，维护投资者的合? The “Village Cooperative Economic Organization Accounting System (Trial)” established a capital system, the implementation of capital preservation. This is an important part of accounting reform. It is also an important measure to move closer to international conventions. The new accounting system to implement the capital system is designed to reflect the principle of capital preservation in accounting, to ensure full compensation for costs and expenses, to protect the safety and integrity of invested capital, and to safeguard the cooperation of investors.