近年来,软件产业蓬勃发展,但同时又有很多因素在制约着其发展,会计因素就是其中之一。会计因素的制约,在其表现形式上,尤其与软件企业财务信息的种类特性之间存在着缺陷,究其原因,就是会计理论和会计准则对软件企业存在着某种限制。 In recent years, the software industry has flourished, but at the same time, many factors have constrained the development of the industry. Accounting factors are one of them. Accounting constraints, in its manifestations, especially with the types of software companies financial information between the existence of flaws, the reason is that accounting theory and accounting standards for software companies there are some restrictions.