一会计学虽然已有几百年的历史,但是近四十年来,在国外则有了更为长足的进步。它的新的发展变化,给我们打开了一个非常广阔的视野。研究国外会计学界发生的新变化,提出的新问题,弃其糟粕,取其精华,对于促进我国长期以来由于受到旧框框旧观念的束缚而发展受到阻碍的会计理论和实务,定能有所裨益。有的已经见到了实效,这当然是好事。就是不能直接加以利用的,也能对我们间接有所启发;目前似乎无关的,将来容许会有用。我国是一个有着十亿人口的社会主义国家,何妨看得远一些、大一些。笔者不揣谫陋,想从微观 Although accounting has been hundreds of years old, but in the past four decades, there has been more substantial progress in foreign countries. Its new development and changes have opened up a very broad field of vision for us. Studying the new changes and new problems that have emerged in the field of foreign accounting, discarding its dregs, and taking its essence will certainly benefit our accounting theory and practice that hindered the development of China’s long-standing obstruction of the old concepts of the old framework . Some have seen the results, of course, this is a good thing. That is, can not be directly used, but also indirectly inspired us; it seems irrelevant, and will be useful in the future. As a socialist country with a population of one billion, our country can see farther and larger. I do not guess humble, think from the micro