江泽民同志在十五大报告的《经济体制改革和经济发展战略》中提出:“要调整、完善所有制结构和加快国有企业改革”。这给会计理论工作提出了新的任务。随着改革开放的不断深入,企业面向市场,企业兼并、破产的发生和其它所有制成份如国有、集体、私营、股份制、合资合营及跨国公司等多种经营企业的大量涌现,都是在计划经济条件下所没有的。这些都要求会 Comrade Jiang Zemin pointed out in his report titled “Economic Structural Reform and Economic Development Strategy” that “we should readjust and perfect the ownership structure and speed up the reform of state-owned enterprises.” This posed new tasks for accounting theory work. With the continuous deepening of reform and opening up, the emergence of enterprises facing the market, mergers and acquisitions, bankruptcies and the emergence of a variety of other ownership components such as state-owned, collective, private-owned, joint-stock cooperatives, joint ventures, joint ventures and multinational corporations are all in the planned economy Conditions do not exist. These are all required