Modernize accounting, Accounting needs to deal with a global,financially complex,knowledge-based economy,including derivatives,off-balance-sheet assets,and intangible assets such as research-and-development capabilities.

• 实现会计制度现代化 会计需要应对的是趋于全球化、财务结构复杂的知识经济时代，其中包括它的各种衍生工具、资产负债表外资产以及研发能力等无形资产。