上海财经大学会计学系石人瑾、林宝怀两位教授主编的《企业涉外会计》和《中外合资经营企业会计》两书由立信会计图书用品社列入“上海财经大学丛书”出版以后,一印再印,受到了众多读者的欢迎。当前,我国的对外开放正在不断地深入发展,我国的相当一部分大中型企业几乎都有一定程度的涉外经济业务。同时,在党的对外开放政策的指引下,近年来我国中外合资经营企业也有了迅速发展。然而,在对外经济业务及涉外会计方面,对相当多的会计工作者来说,是一项较为生疏的工作。 Accounting Department of Shanghai University of Finance and Economics Shiren Jin, Lin Baohuai two professors, “foreign accounting” and “Sino-foreign joint venture enterprise accounting” two books by Lixin accounting books and supplies listed in the “Shanghai University of Finance and Economics Series” after the publication of a printed and then printed , Has been welcomed by many readers. At present, China’s opening to the outside world is constantly undergoing in-depth development. A considerable part of China’s large and medium-sized enterprises have a certain degree of foreign-related economic business. At the same time, under the guidance of the party’s policy of opening up to the outside world, the joint ventures in China have also witnessed rapid development in recent years. However, it is a relatively unfamiliar task for a considerable number of accounting workers in foreign economic affairs and foreign-related accounting.