七月上旬,中国会计学会在北京召开了“会计改革专题理论讨论会”。全国各地有400多位热心于会计改革的人士投寄了论文。中国会计学会秘书处经过评议、筛选,从中选出50多篇优秀论文。这些论文的作者和会计改革研究组的成员共60多人参加了专题理论讨论会。另有近百篇论文也被摘编成册,在会上印发。现就这次会议上讨论的主要问题综述如下,供读者参考。 In early July, China Accounting Society held a “seminar on the theme of accounting reform” in Beijing. More than 400 people enthusiastically engaged in accounting reform have posted papers throughout the country. China Accounting Association Secretariat after screening, screening, selected more than 50 outstanding papers. More than 60 people, the authors of these dissertations and members of the Accounting Reform Study Group, participated in a thematic symposium. Nearly 100 other papers have also been compiled into volumes, printed at the meeting. The main issues discussed at this meeting are summarized below for your reference.