１９９３年会计制度改革，将以前的职工集体福利性支出改为“公益金”，并在《公司法》中将公益金的提取法律化，称作“法定公益金”。随着经济的发展，笔者认为，取消“公益金”科目是必要和可行的。 一、“公益金”科目的不合理性 １．公益金的产权关系模糊。我国会计制度将 The reform of the accounting system in 1993 changed the collective welfare expenditures of former employees to “public welfare funds” and legalized the extraction of public welfare funds in the “Company Law” as the “statutory public welfare fund.” With the economic development, I believe that the cancellation of “public welfare fund” is necessary and feasible. First, the “public welfare fund” subjects unreasonable 1. Commonwealth property rights relationship fuzzy. China’s accounting system will be