近一个时期以来，发表、出版了不少总结和回顾建国以来会计理论论争的文章和书籍，其中经常提到50年代初期邢宗江、黄寿辰先生关于《怎样建立新中国会计理论基础？》的文章（以下简称邢、黄文），也提到拙作《“怎样建立新中国会计理论基础？”读后》。由于年代已久，在引用拙 In recent years, he has published and published many articles and books that summarize and review the debate on accounting theory since the founding of the People’s Republic of China. Among them, they frequently mentioned that in the early 1950s, Xing Zongjiang and Huang Shouchu talked about “How to Establish the Foundation of Accounting Theory in New China? ”(Hereinafter referred to Xing, Huang Wen), also referred to my book“ how to establish the foundation of accounting theory of new China? ”After reading." As a long time, citing