为了适应我国会计制度的改革和具体会计处理方法的改变,石人瑾、林宝怀两位教授,根据我国新的会计制度,以及有关外商投资企业财务、税收等方面的新法规,对1990年主编出版的《中外合资经营企业会计》一书,作了重大修改,注入了许多新内容,改名为《外商投资企业会计》(上海财 In order to meet the reform of China’s accounting system and changes in the specific accounting treatment methods, Professor Shiren Jin and Lin Baohuai, according to the new accounting system in our country and the new laws and regulations on the finance and taxation of foreign-invested enterprises, Sino-foreign joint venture business accounting, “a book, made a major change, into a lot of new content, renamed the” foreign-invested enterprise accounting "(Shanghai Finance