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目前我国财会刊物出版单位很多,有会计学会、财政部门、行业主管部门等。这些出版单位又有省级的、国家级的。 刊物数量多,稿源就有些不足,加之有的出版单位人、财、物条件都很差,于是月刊出不齐就改双月刊,双月刊出不齐就出合刊。稿件质量不高,有的甚至刊登与财会无关的文章凑数,有的刊物靠行政手段征订,有的搞有奖征订,致使高品位杂志发行量受影响,造成财会刊物整体质量不高。据《中文核心期刊要目总览·第二版/1996·8》资料表明,会计类全国中文核心期刊只有16种,占被选会计专业期刊(165种)的9.69％。
At present, there are many publishing units of accounting publications in our country, such as accounting institutes, financial departments and industry authorities. These publishing units are provincial and state-level. The number of publications, the source is somewhat inadequate, together with some publishing units, financial, material conditions are poor, so the monthly publication on the change bimonthly, bimonthly out of print on the issue. The quality of manuscripts is not high, and some even publish articles that are not related to the accounting practices. Some publications are subject to administrative measures and others are subject to subscriptions for awards. As a result, the circulation of high-quality magazines is affected, resulting in the overall poor quality of financial publications. According to the “Overview of Major Articles in Chinese Core Journals, 2nd Edition / 1996 · 8”, there are only 16 core Chinese journals in accounting, accounting for 9.69% of the 165 selected journal journals.