在新旧会计制度转换过程中要谨防所有者权益受损●逯铭洋新会计制度中，盈余公积是企业利润分配中形成的企业积累资金，是企业所有者权益的重要组成部分。在新旧会计制度转换过程中，企业盈余公积的会计转制核算不正确，将影响到所有者的真实性、完整性，特别是对国有企业... In the conversion of old and new accounting systems, we must guard against the damage to the rights and interests of owners ● In the new accounting system of Mingyang, the surplus reserve is the accumulation of funds by the enterprises formed in the profit distribution of enterprises and is an important part of the owners’ equity of enterprises. In the process of conversion of old and new accounting systems, accounting accounting of surplus reserve of enterprises is not correct, which will affect the authenticity and completeness of owners, especially for state-owned enterprises.