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我第一次见到张连起是在上世纪末的一个深秋。连起应邀来我校研究生院做学术讲座。坐定后他的第一句话便是说:“同学们想听什么我都可以讲”。因平常习惯了听主题演讲,遇到让学生“点题”的老师,第一感觉是出乎意料,如此照顾学生想法的演讲者毕竟不多见。记得当时正值非货币性交易会计准则颁布,于是我站起来请他讲讲对非货币性交易会计准则的看法。连起旁征博引地讲了该准则的出台背景与操作要点,并以其亲身经历的几起案例深入浅出地指出准则的不完善之处。与之对比,自己对非货币性交易准则课程的分析明显过分拘泥于表面,
The first time I saw Zhang Lianqi was in the late autumn of last century. Even invited to my school graduate school to do academic lectures. After sitting his first sentence is to say: “Students want to hear what I can say ”. Because of the usual accustomed to listening to keynote speeches, the first impression was that teachers who let their students “give questions” were unexpected. So, after all, the lecturers who take care of students’ ideas are rare. I remember at that time the promulgation of non-monetary transactions accounting standards, so I stood up and asked him to talk about accounting standards for non-monetary transactions. He also discussed the introduction background and operation essentials of this guideline and pointed out the imperfections of the guidelines in light of its own experiences in several cases. In contrast, his own analysis of the nonmonetary course of conduct is clearly overly superficial,