国际化经营、市场经济的发展和金融工具的创新给会计基础理论研究带来许多新的问题,我国企业必须放眼全球,整合会计基础理论与方法,从而提升企业的核心竞争力。由中国会计学会主办、哈尔滨商业大学会计学院承办的“中国会计学会会计基础理论专业委员 The internationalization, the development of market economy and the innovation of financial instruments have brought many new problems to the basic theories of accounting. Our enterprises must look globally and integrate the basic theories and methods of accounting, so as to enhance the core competitiveness of enterprises. Sponsored by China Accounting Society and undertaken by Accounting School of Harbin University of Commerce, ”Accounting Basic Theory Professional Committee of China Accounting Association