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(一) 会计监督之难,是人所共知的,理论界也很关注,但囿于会计监督职能的既成结论,人们很少提出质疑,从这个意义说,你们能发表宋小明同志的文章,我是深表赞成和钦佩的。但从后来的讨论看,不知是出于稿件的来源,还是编辑的意图,有一面倒的趋势,大有挞伐、声讨的味道。我想,在来稿中,不会没有赞同宋小明观点的文章的。别人怎么提出问题,我不知道,我对会计监督的认识,虽不是与宋小明同志的观点完全一致,但是基本同意他的看法。《财会通讯》在会计界有广大的读者,受到理论界和实业界的关怀和喜爱,都希望它能为繁荣会计事业作出更多的贡献。这次对会计监督讨论,为大家所瞩目,希望在学术讨论中,能体现“双百”
(A) The difficulty of accounting supervision is well known, and theorists are also concerned. However, due to the established conclusion of the accounting supervision function, people rarely raise questions. In this sense, you can publish an article by Comrade Song Xiaoming I am deeply agreeable and admirable. However, from later discussions, I do not know from the source of the manuscripts or the intentions of the editors. There is an undeniable tendency to greatly deny the taste. I think, in the manuscript, will not agree with the views of Song Xiaoming’s article. I do not know how others ask questions. My understanding of accounting supervision is not exactly the same as Comrade Song Xiaoming’s point of view, but I basically agree with him. “Accounting and Communication” has a vast readership in the accounting field. It is loved and loved by both theorists and practitioners in the accounting field and hopes that it will make more contributions to the prosperous accounting. This discussion of accounting supervision, for everyone’s attention, I hope in the academic discussion, can reflect the “double hundred”