中外合资企业的不断发展,要求会计学术界迅速而及时地对中外合资经营企业会计进行研究,从理论和实际的结合上论述其意义、特点并建立其核算体系。上海财经大学汤云为教授和方之龙副教授合著的《中外合资经营企业会计》一书(复旦大学出版社出版)正是适应了上述要求的一本会计学佳作。该书共约30万字,其主要特色有三: 一曰:求新。本书作者在“前言”中开宗明义 The continuous development of Sino-foreign joint ventures requires the accounting academia to conduct a quick and timely study on the accounting of Sino-foreign joint ventures, discuss its significance and characteristics and establish its accounting system from a combination of theory and practice. The book Accounting for Chinese-Foreign Equity Joint Ventures (published by Fudan University Press), co-authored by Professor Tang Yunwei and Associate Professor Fang Zhilong from Shanghai University of Finance and Economics, is a masterpiece of accounting that meets the above requirements. The book a total of about 300,000 words, its main features are three: One said: Innovation. The author of this book in the “foreword” made a clear statement