经济体制改革突破了原来条块分割、地区封锁的僵化模式,涌现了一批多形式跨地区、跨部门、跨行业、跨所有制的横向经济联合组织,企业内部形成了多元财产关系,多层次利益关系和资金运动的开放型系统,这就要求会计必须反映这些财产关系及其变化的过程。但是现行的中外合资企业会计制度和国营企业会计制度都无法适应企业联合的需要。在全国尚未颁发“内联企业会计制度”之前,笔者认为,只能吸收两个制度的优点,优化选用。例如根据联合企业的性质和特点,对投入资金的核算,可仿照中外合资企业会计制度有关投入资本的核算办法,设置“实收资本”或“股东投资”科目,核算有关会计事项,但是成本和费用的核算,就不宜采用中外合资企业会计制度规定的制造费用不计入生产成本的做法,宜采取国营企业成本管理 The economic system reform broke through the rigid pattern of fragmentation and regional blockade. A number of cross-regional, inter-departmental, cross-industry, and cross-ownership horizontal economic coalition organizations emerged. The internal multi-asset relations formed within the company and multi-level interests An open system of relations and funding movements requires that accounting must reflect these property relationships and their changing processes. However, the current Sino-foreign joint venture accounting system and the state-owned enterprise accounting system cannot meet the needs of joint enterprises. Before the country has yet to issue the “inline corporate accounting system,” the author believes that it can only absorb the advantages of the two systems and optimize the selection. For example, according to the nature and characteristics of the joint venture, the accounting for input funds can be modeled on the method of accounting for invested capital in the Sino-foreign equity joint venture accounting system, setting up “receipt capital” or “shareholder investment” subjects, accounting for related accounting matters, but the cost and The accounting of expenses should not be based on the practice of not including the manufacturing costs stipulated in the accounting system of Sino-foreign joint ventures and not taking into account the cost of production. It is advisable to adopt cost management of state-owned enterprises.