中国会计学会财务成本分会2005年年会暨第18次理论研讨会于2005年7月14～15日在北京举行。本次会议由中国会计学会财务成本分会主办,首都经济贸易大学会计学院承办。会议共收到应征论文197篇。经筛选,确定入选大会论文151篇。来自大专院校、科研机构、政府部门以及会计实务界的 Accounting Society of China Branch of the cost of accounting annual meeting 2005 and the 18th theoretical seminar in July 2005 July 14 to 15 held in Beijing. The meeting is sponsored by the Accounting Division of China Accounting Association and the Accounting School of Capital University of Economics and Business. The conference received a total of 197 papers. After screening, 151 papers selected for the conference were selected. From universities, research institutes, government departments and accounting practices