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《股份有限公司会计制度》自1998年1月1日实施以来,财政部先后以财会字[1998]63号文和财会字[1998]66号文,发布了《关于(股份有限公司会计制度)实施范围的通知》和《关于执行具体会计准则和〈股份有限公司会计制度〉
Since the implementation of the “Accounting System for Joint Stock Limited Companies” on January 1, 1998, the Ministry of Finance has successively promulgated the Circular on Accounting System for Joint-Stock Companies with Cai Kuai Zi [1998] No. 63 and Cai Kui Zi [1998] Notice on Implementation Scope “and” Notice on Implementation of Specific Accounting Standards and Accounting System of Limited Company "