最近,我国会计学家、上海财经大学会计学系石人瑾教授和林宝怀教授主编的《新编工业会计》(陈美华、陈振婷女士等参与编写)由上海社会科学出版社出版。 1993年7月1日起执行的《工业企业会计制度》是与《企业会计准则》相配套的行业会计制度中一个适用面比较广泛的会计制度。石人瑾教授和林宝怀教授主编的《新编工业企业会计》一书的出版,正是为了帮助广大读者对新的《工业企业会计制度》有一个较全面的了解和更进一步的熟悉。 Recently, “New Industrial Accountants” (edited by Chen Meihua and Chen Zhenting, etc.), compiled by our accountant, professor Shirenjin of Accounting Department of Shanghai University of Finance and Economics and Professor Lin Baohuai, was published by Shanghai Social Sciences Press. The “Accounting System for Industrial Enterprises” implemented on July 1, 1993 is a relatively comprehensive accounting system applicable to the industrial accounting system that is compatible with the Accounting Standards for Business Enterprises. The publication of New Industrial Enterprises Accounting, edited by Professor Shi Renjin and Professor Lin Baohuai, is intended to help readers to have a more comprehensive understanding and further familiarization with the new “Accounting System for Industrial Enterprises.”