To solve the above problems are identified, compare and learn from the advanced experience of foreign countries, mainly from the United States Financial Accounting Committee and the International Accounting Standards Committee of the advanced research results. 针对以上发现问题,比较和借鉴国外的先进的经验,主要是美国财务会计委员会和国际会计准则委员会的先进研究成果。最后,结合我国的实际,对发现的问题,提出一些改进的建议。