20 0 1年财政部颁发的《金融企业会计制度》与 1998年财政部颁发的《保险公司会计制度》相比较 ,在许多方面有新的突破。对新旧制度的比较 ,有助于更好地理解会计制度的变革 ,为建立适合我国保险业发展的会计准则提供帮助。新旧制度的不同主要体现在适用范围、资产的期末计价、长期股权的帐务处理、固定资产的入帐价值、无形资产的摊销期限、长期待摊费用的会计处理等方面。 Compared with the “Accounting System for Insurance Companies” issued by the Ministry of Finance in 1998, the “Financial Enterprise Accounting System” issued by the Ministry of Finance in 20 years has made new breakthroughs in many aspects. The comparison of old and new systems helps to better understand the changes of accounting system and helps to establish accounting standards suitable for the development of China’s insurance industry. The difference between the old and the new system is mainly reflected in the scope of application, the final valuation of assets, the accounting treatment of long-term equity, the recording value of fixed assets, the amortization period of intangible assets and the accounting treatment of long-term prepaid expenses.