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伴随着21世纪一天天临近,世界经济正从工业经济向知识经济转变。我国的会计该如何发展,这是会计理论界和实务界普遍关注的问题。本刊拟在新世纪来临之际从本期起开设“世纪之交名家谈”栏目,恳请会计界的专家、学者就未来知识经济条件下中国会计理论、会计实务、会计教育、会计法制建设及财务和审计等多方面问题发表见解,展开讨论,以迎接新世纪的来临。
With the approaching 21st century, the world economy is changing from an industrial economy to a knowledge-based economy. How to develop our country’s accounting, which is a common concern of accounting theory and practice. This journal intends to open this column on the occasion of the advent of the new century. The experts and scholars from the accounting profession are invited to discuss the Chinese accounting theory, accounting practice, accounting education, accounting law system under the condition of knowledge-based economy in the future. Construction and financial and auditing issues such as opinions, discussions to meet the advent of the new century.