近十年来,随着科学技术日新月异的变革,会计师和审计师们正面临着一个日益激烈的挑战。他们需要懂得尖端技术对新兴的和原有的公司企业所产生的影响,并对此作出反应;他们需要了解,在新创建的尖端技术公司中,究竟有多少家拥有足够的资源能把其产品投入市场,並能夺取足以维持企业生存的市场份额。 In the past decade, with the ever-changing science and technology, accountants and auditors are facing an increasingly fierce challenge. They need to understand and respond to the impact of cutting-edge technology on emerging and existing corporate companies; they need to understand how many of the newly created cutting-edge technology companies have enough resources to bring their products. Into the market, and can capture enough market share to maintain the company’s survival.