随着我国实行改革、开放和国家制定的一系列鼓励外商投资政策的颁布实施,外商投资企业作为吸收和利用外资的一种特殊经济组织形式,近几年在我国得到迅速发展。外商投资企业在中国的法律保护下独立经营、自负盈亏,合资、合作企业还同时具有共同投资、共同经营、共分利润、共担风险等特点,所以,外商投资企业会计制度不仅应是企业组织和从事会计工作时必须遵循的准则,也应具体体现国家外商投资政策对会计工作的特殊要求。本文拟从以下 With the implementation of a series of policies encouraging foreign investment in China that have been reformed, open, and formulated by the state, foreign-invested enterprises, as a special form of economic organization for absorbing and utilizing foreign capital, have developed rapidly in China in recent years. Foreign-invested enterprises are under the legal protection of China and operate independently and assume sole responsibility for their profits and losses. Joint ventures and cooperative enterprises also have the characteristics of joint investment, joint operations, share of profits, and sharing of risks. Therefore, the accounting system for foreign-invested enterprises should not only be a corporate organization. The criteria that must be followed when engaging in accounting work should also specifically reflect the special requirements of the country’s foreign investment policy on accounting work. This article is intended to