随着我国经济体制改革的不断深入,社会主义市场经济体系的逐步完善,企业作为微观经济活动的主体,在竞争日趋激烈的市场上不断优胜劣汰,在经济活动中不断遇到各种各样的新问题。同时,科学技术的国际化趋势,经济一体化发展和知识经济的崛起,为会计理论与会计实务工作者不断提出新 With the continuous deepening of China’s economic reform and the gradual improvement of the socialist market economy, as the main body of microeconomic activities, enterprises continue to survive in the increasingly competitive market and constantly encounter various new economic activities problem. At the same time, the trend of internationalization of science and technology, the development of economic integration and the rise of knowledge-based economy continue to bring forth new ideas to accounting theory and accounting practitioners