２０世纪是我国会计真正得到大发展的时代。回首百年，从世纪初叶引进复式记账法开始，我国会计界就一系列问题展开过若干次讨论，涌现出一大批杰出的会计人物。各个时期的讨论对我国会计理论和实践的发展产生了重大的影响。在这若干次讨论中，笔者认为规模较大，影响较深，具 The twentieth century was an era when our country’s accounting truly gained great development. Looking back a hundred years, from the beginning of the century the introduction of double entry bookkeeping method, our accounting profession on a series of issues discussed several times, emerged a large number of outstanding accountants. The discussion in each period had a significant impact on the development of accounting theory and practice in our country. In this several discussions, I believe that the larger, more profound, with