为了适应经济改革发展和对外开放的需要,财政部先后颁发了外商投资企业会计制度和股份制试点企业会计制度。这两个制度都采用了一些国际上通行的会计原则,并对成本核算方法等作了较大的改革,有许多相同之处,但又根据两类企业的特点,作了很多不同的规定。下面对这两个会计制度作些比较,供既是股份制经营又有外商投资的企业选用会计制度时参考。 In order to meet the needs of economic reforms and opening up to the outside world, the Ministry of Finance has successively issued the accounting system for foreign-invested enterprises and the accounting system for pilot companies for joint-stock companies. Both systems have adopted some internationally accepted accounting principles and have made major reforms in cost accounting methods. There are many similarities, but according to the characteristics of the two types of enterprises, many different regulations have been made. The following is a comparison of these two accounting systems for reference when companies that are both joint-stock and foreign-invested choose the accounting system.