以1993年7月1日为界,我国的企业会计,分为两个对比鲜明的模式:会计核算制度模式和会计准则模式。这两个模式,前者以会计核算制度为其规范体系的主要组成部分,后者以会计准则为其规范体系的核心;前者采用非营利性组织所多用的基金会计核算方法,后者则引进了资本金制度,采用股份公司会计的核算方法,无论在会计规范形式上还是在会计核算内容上,都大不相同。 With July 1, 1993 as the boundary, our country’s enterprise accounting is divided into two distinct modes: the accounting system model and the accounting standards model. These two models, the former accounting system as the main component of its normative system, the latter accounting standards as its normative system of the core; the former using non-profit organizations, the use of more fund accounting, the latter was introduced Capital system, the use of accounting methods of joint-stock company accounting, both in terms of accounting norms and accounting content, are very different.