根据《中华人民共和国公司法(2005年修订)》(以下简称新《公司法》)第八、第九条规定,股份有限公司的成立方式有设立方式和变更方式两种。以设立方式成立的股份有限公司,其成立之初的股本是由各股东投入而得,因此会计处理比较简单。由有限责任公司变更成立的股份有限公司(以下简称公司类型变更)的股本,则是由有限责任公司的净资产按照股份 According to Articles 8 and 9 of the Company Law of the People’s Republic of China (Revised in 2005) (hereinafter referred to as the “Company Law”), there are two ways for the establishment of a joint stock limited company: the establishment method and the modification method. The establishment of a joint-stock limited company, its initial investment was made by the shareholders, so accounting is relatively simple. The share capital of a limited liability company (hereinafter referred to as the change of company type) is changed from the net asset of the limited liability company to the share