股份合作企业与合伙企业会计核算的差异

中小企业在我国经济生活中具有重要地位和作用，应积极促进其健康发展。股份合作企业与合伙企业是当前改制、改组中倍受关注的企业组织形式，二者有不少共同点，易于被人们混淆，然而二者的会计核算，主要是在以所有者权益会计为中心的诸问题上，如在股权设置和核算账户的设置、所有权变更的核算、损益分配的核算、财务报告、解散清算的核算等方面，均有显著差异。究其根源，盖因股份合作企业所适用的权益理论主要是实体论；合伙企业所适用的则主要是业主论。

Cooperative Stock Corporation and Partnership in Accounting:Differences

Middle and Small Corporation play an important role in C hinese economy. As two different types of business organizations, cooperative St ock Corporation and partnership become the center of attention in the reform and the reorganization of middle and Small Corporation in China today. They have so mething in common as well as something quite different. Main differences between them are relative to ownership interest accounting, such as setting up share ow nership and setting up account, changes of ownership, distribution of profit and loss, financial report, dissolution and liquidation etc. because the equity the ory applied to the former is based on the entity theory, to the latter on the pr oprietary theory.