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《深圳经济特区企业通用会计制度》(以下简称特区制度)和《股份制试点企业会计制度》(以下简称股份制制度)都是规范企业会计行为的标准,是改革开放的产物。两者相互独立,在内容、对象、依据等方面各有所长,各有侧重。本文着重对两种会计制度进行比较分析。一、两种制度比较的依据事物之间的比较分析必须以一定的共性为基础。特区制度和股份制制度在相当程度上具有这种共性,因而也就具有可比性。1、理论基础一致。两制度都是建立在社会主义市场经济会计模式基础上,以会计主体假设、持续经营假设、会计期间假设、货币计量假设等四大会计假设为前提;以合法性、真实性、及时性、清晰性、重要性、一致性、历史成本、权责发生制、支出层次性、稳健性等会计原则为基准;采用了国际通用的“资产=负债+资本(股东权益)”会计平衡方程式、制造成本法和财务报表体系。2、预期目标一致。首先,是为了适应深化会计改革和对外开放的需要。两个会计制度的制定和实施,有利于外国投资
The “General Accounting System for Enterprises in Shenzhen Special Economic Zone” (hereinafter referred to as the “SAR System”) and the “Accounting System for Shareholding Pilot Enterprise System” (hereinafter referred to as the “shareholding system”) are the standards that regulate the accounting behavior of enterprises and are the products of reform and opening up. The two are independent of each other, and each has its own strengths in terms of content, object, and basis. This article focuses on the comparative analysis of the two accounting systems. 1. The basis for the comparison of the two systems The comparative analysis of things must be based on certain commonalities. The SAR system and the joint-stock system have such a commonality to a considerable extent, and therefore they are comparable. 1. The theoretical basis is the same. Both systems are based on the socialist market economic accounting model, and are based on the assumptions of accounting assumptions, continuing operations assumptions, accounting period assumptions, currency measurement assumptions and other four major accounting assumptions; legitimacy, authenticity, timeliness, and clarity. The accounting principles of sex, importance, consistency, historical cost, accrual accounting, expenditure hierarchy, and soundness are taken as benchmarks; the internationally-accepted “asset = debt + capital (shareholder equity)” accounting balance equation and manufacturing cost are adopted. Law and financial statement system. 2, the expected goal is the same. First, it is to adapt to the need to deepen accounting reforms and opening up to the outside world. The formulation and implementation of two accounting systems are conducive to foreign investment