自从1997年我国颁布《合伙企业法》以来,合伙企业这种企业组织形式在我国得到了迅猛发展,并成为我国企业的主要组织形式之一。但是,现有理论和实务中对合伙企业会计的探讨仍比较少。其中,当新合伙人投入合伙企业资产的价值(或合伙企业退付给退伙人资产的价值)不等于新合伙人所 Since China promulgated the “Partnership Enterprise Law” in 1997, this form of enterprise organization has been developed rapidly in our country and has become one of the main organizational forms of Chinese enterprises. However, there are still few discussions on partnership accounting in current theory and practice. Where the value of the new partner’s investment in the partnership’s assets (or the value of the assets returned by the partnership to the retirees) is not equal to that of the new partner