１９９７年以来，财政部陆续发布了《企业会计准则──现金流量表》等８个具体会计准则和《股份有限公司会计制度》。这些准则和制度的发布和实施，对规范股份有限公司的会计核算和相关信息披露具有重要的意义。 由于已发布的具体会计准则和《股份有限公司会计制度》不再对某项 Since 1997, the Ministry of Finance successively released eight specific accounting standards such as “Accounting Standards for Business Enterprises - Cash Flow Statement” and “Accounting System for Joint Stock Limited Companies.” The promulgation and implementation of these guidelines and systems are of great significance to regulating the accounting and related information disclosure of joint stock limited companies. As the specific accounting standards have been issued and the “Company Limited Accounting System” no longer on a