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今年是《中华人民共和国会计法》实施20周年,本刊在第8、9期发表许家林(中南财经政法大学会计研究所副所长,会计学博士,教授,博士生导师),张华林(中南财经政法大学会计学博士生,副教授)联名撰写的《试论我国会计环境变迁与〈会计法〉的完善——兼评〈会计法〉几个基本问题》一文,供广大读者学习、了解我国《会计法》制订与修改的相关情况。
This year is the 20th anniversary of the implementation of the Accounting Law of the People’s Republic of China. In the eighth and ninth installments, Xu Jialin (deputy director of Accounting Institute of Zhongnan University of Economics and Law, doctor of accounting, professor and doctoral tutor), Zhang Hualin University of Political Science and Law, Ph.D., associate professor of accounting) co-authored “on China’s accounting environment changes and the” Accounting Law “perfect - and Comment on” Accounting Law “a few basic issues, for readers to learn about our” accounting Law "to develop and modify the relevant circumstances.