建立具有中国特色的以提高经济效益为中心的会计理论方法体系,是我们长期以求的目标。在努力实现这一目标的过程中,必须始终坚持马克思主义、毛泽东思想。这既是会计工作的指导思想,也是会计理论研究的指导思想。本期发表两篇关于对马克思、毛泽东思想的研究文章,以期引起会计界对指导思想问题的进一步重视和深一步的研究。 It is our long-term goal to establish a system of accounting theories and methods with Chinese characteristics that focus on improving economic efficiency. In striving to achieve this goal, we must always uphold Marxism and Mao Zedong Thought. This is not only the guiding ideology of accounting work, but also the guiding ideology of accounting theory. In this issue, two research articles on Marxism and Mao Zedong Thought are published in this issue with a view to arousing further consideration and deeper research by the accounting circles on the guiding ideology.