Our research is on the basis of accounting theory and the present accounting system of our country and come to conclusion with reference to the practice in our country and the accounting standards of foreign countries.

• 本文研究的基本方法是从会计基本理论出发，在我国现行会计制度的基础上，参考国外相关会计准则，并结合我国实际，归纳与演绎相结合，以规范性研究为主，辅以案例，得出结论。