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3月11日下午,中国会计学会副会长、上海财经大学会计学系名誉主任娄尔行教授应上海市会计学会邀请,在社科院小礼堂作“关于会计准则的研究和制订”的学术报告。报告会由徐惠勇高级会计师主持,与会300余人,对娄教授的精采报告热烈鼓掌。娄教授是中国会计学会《会计理论和会计准则研究组》组长。会上,他扼要介绍了今年1月份在上海金山召开这个课题的第一次理论研讨会(以下简称“金山会议”)情况后,重点作了以下六个方面的报告。
On the afternoon of March 11, Prof. Lou Erhang, vice president of China Accounting Society and honorary director of Accounting Department of Shanghai University of Finance and Economics, at the invitation of Shanghai Institute of Accounting, made an academic report entitled “Research and Development of Accounting Standards” in the Small Auditorium of the Academy of Social Sciences report. The report was presided over by Xu Huiyong, a senior accountant, with more than 300 participants, applauding Lou’s brilliant report. Professor Lou is the leader of Accounting Research Group of Accounting Theory and Accounting Standards of China Accounting Association. At the meeting, he briefly introduced the first theoretical seminar held in Jinshan, Shanghai in January this year (hereinafter referred to as the “Jinshan Conference”) and made the following six key reports.