近年来,我国中外合资、合作经营企业和外资企业逐渐增多,这对于吸收国外资金和先进技术,促进我国的现代化建设有着积极作用。但是由于我国的《中外合资经营企业会计制度》(以下简称《制度》)所确认的会计原则和方法与《国际会计标准》(以下简称《标准》)存在着某些差别,加之人们对这些差别的性质和产生的原因不够理解,使港、澳和外国投资者产生某些疑 In recent years, the number of Sino-foreign joint ventures, cooperative enterprises and foreign-funded enterprises in our country has been gradually increasing, which plays a positive role in absorbing foreign funds and advanced technologies and promoting the modernization of our country. However, there are some differences between the accounting principles and methods identified in the Accounting System for Sino-Foreign Equity Joint Ventures (hereinafter referred to as the “System”) in China and the International Accounting Standards (hereinafter referred to as the “Standards”), The nature and causes of the problem are not understood enough to give some suspicion to Hong Kong, Macao and foreign investors