为了规范股份有限公司的会计核算工作，维护投资者和债权人的合法权益，财政部财会字〔１９９８〕７号文颁布了《股份有限公司会计制度———会计科目和会计报表》（以下简称《新制度》），并规定自１９９８年１月１日起施行。《新制度》适用于按照规定程序，经批准设立的股份 In order to standardize the accounting work of joint-stock companies and safeguard the legitimate rights and interests of investors and creditors, Cai Kui Zi [1998] No. 7 of the Ministry of Finance promulgated the “Accounting System of Stock Co. --- Accounting Liabilities and Financial Statements” (hereinafter referred to as “ New system ”) and stipulated that it will come into force on January 1, 1998. The “new system” applies to shares that have been approved for establishment in accordance with prescribed procedures