随着改革开放的深入,我国企业经营的国际化和跨国公司的发展非常迅速,如何阅读国外企业的财务报表,如何解决子公司与母公司之间由于会计制度的差异而带来的不一致等问题,以及如何在借鉴西方发达国家的会计制度的基础上发展和完善我国的会计制度,为改革服务,为中国经济走向世界市场服务,寻求科学而实用的“国际商业语言”便成为我国会计学界的当务之急。由南京大学出版社出版的陆正飞同志的《比较会计》,在这一方面做出了有益的探讨。 With the deepening of reform and opening up, the internationalization of Chinese enterprises and the development of transnational corporations are very rapid. How to read the financial statements of foreign enterprises and how to solve the inconsistencies caused by differences in accounting systems between the subsidiaries and the parent company? , And how to develop and perfect our country’s accounting system based on the reference to the accounting system of the western developed countries, to serve the reform and serve the Chinese economy to the world market, to seek a scientific and practical “international business language” Top priority. The Comparative Accounting by Comrade Lu Zhengfei, published by Nanjing University Press, made a useful discussion in this respect.