近年来,随着大陆经济的迅猛发展,海峡两岸的经济交往亦日趋频繁,目前台商在大陆的投资在整个外商投资中占有很大比例。在这一日益紧密深入的经济交往活动中,两岸的会计工作始终扮演着重要角色,但由于两岸的长期隔离等原因,使得大陆和台湾的会计在理论体系和实际操作上都存在着一定的差异,从而制约着两岸经济交流的广度和深度。因而对两岸会计理论和方法的共性和个性进行科学系统地分析比较则将是一项具有特殊意义的工作,它将有益于两岸会计交流和会计人员 In recent years, with the rapid economic development in mainland China, economic exchanges between the two sides of the Taiwan Strait have become more frequent. At present, the investment made by Taiwan businessmen in the Mainland accounts for a large proportion of the total foreign investment. In this increasingly intensive economic exchange activities, the accounting work of the two sides of the Straits has always played an important role. However, due to the long-term segregation of the two sides of the Taiwan Strait, there are some discrepancies between the theoretical systems and practical operations in mainland China and Taiwan , Thus restricting the breadth and depth of cross-Strait economic exchanges. Therefore, a scientific and systematic analysis and comparison of the commonalities and individualities of the accounting theory and methods across the Taiwan Strait will be a work of special significance that will benefit both sides of the Taiwan Strait in accounting exchanges and accounting personnel