试论《企业会计准则》和《股份公司会计制度》的实施引起的会计政策变革

DISUSSION ON ACCOUNTING POLICY REVOLUTION RESULTED BY THE ENFORCEMENT OF《ENTERPRISE ACCOUNTING STANDARD》AND《INCORPORATION LTD ACCOUNTING SYSTEM》

通过和原企业会计制度的比较,介绍和分析了《企业会计准则》和《股份有限公司会计制度》的变革,探讨了执行新的会计制度应该注意的事项。

Compared with the primary accounting system,this paper introduced and analyzed the revolution of《enterprise accounting standard》and《incorporation Ltd accounting system》,and discussed the points for attention in earring out new system.