今年7月1日起,设在中国境内的所有企业按照《两则》要求,已全面推行新的财务会计制度。这标志着中国会计迈出了走向世界,同国际会计惯例接轨的重要一步。但究竟现行做法与国际惯例还存在哪些差距?为什么会存在这些差距?值得探讨。本文拟对中、美股票投资会计模式作初步的比较研究。一、美国股票投资会计模式 Starting from July 1 this year, all companies located in China have fully implemented the new financial accounting system in accordance with the requirements of the “Two Regulations.” This indicates that China’s accounting has taken an important step toward the world and is in line with international accounting practices. However, what are the differences between the current practice and international practice? Why are there such gaps? It is worth exploring. This paper intends to make a preliminary comparative study on the accounting models of Chinese and US stock investment. First, the United States stock investment accounting model