股份制作为商品经济发展到一定程度的产物,作为一种科学的企业组织形式,曾经为资本主义经济的发展立下了汗马功劳。在历史上,股份制的产生发展对会计和审计的发展都产生了深刻的影响。本文拟就股份制促进会计实务的标准化问题谈点自己的体会。股份制是与股份公司、股票、股票市场等范畴紧紧地联系在一起的。股票是股份公司发给股东证明 As a scientific enterprise organization, the shareholding system has been a product of the development of the commodity economy to a certain extent, and once made a contribution to the development of the capitalist economy. Historically, the emergence and development of the shareholding system have had a profound impact on the development of accounting and auditing. This article intends to talk about the standardization of accounting practices for joint-stock companies to talk about their own experience. Joint stock system is closely linked with the stock companies, stocks, stock markets and other fields. The stock is a stock company issued to shareholders proof