随着会计准则国际化进程的加快,美国财务会计准则委员会(FASB)已和国际会计准则委员会(IASB)通力合作,并在多个项目上达成会计准则的趋同。收入确认问题作为会计准则趋同的中心问题,受到各国会计准则制定机构的重视。就我国而言,在市场经济条件下,追求利润最大化已成为企业经营 With the acceleration of the internationalization of accounting standards, the Financial Accounting Standards Board (FASB) has cooperated with the International Accounting Standards Board (IASB) and has reached convergence of accounting standards on a number of projects. As a central issue of the convergence of accounting standards, the issue of revenue recognition has drawn the attention of the accounting standard setting organizations of various countries. For our country, under the market economy, the pursuit of profit maximization has become a business operation