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本期是《会计研究》出刊百期。今年又是创刊16周年。抚今追昔,瞻望未来,更感任重道远。 创刊伊始,《会计研究》就担当起了社会赋予的历史重任——研究会计理论,指导会计实践。回首百期,《会计研究》为履行这一历史重任,作出了巨大的努力,也取得了可喜成果。理论是对实践规律性的高度概括,需要经过实践、认识、再实践、再认识的多次反复。因此,《会计研究》要完成好这项任务,可以说任重而道远,还需要在广大读者、作者的帮助下在新的百期中继
This issue is “Accounting Research” published a hundred. This year is the 16th anniversary of the founding. Recalling the past, look forward to the future, but also feel a long way to go. At the beginning of the publication, “Accounting Research” took on the historical responsibility entrusted by society - Studying accounting theory and guiding accounting practice. Looking back one hundred, “Accounting Research” has made tremendous efforts to fulfill this historical mission, and also made gratifying achievements. Theory is a high degree of generalization of the practice of regularity, need to go through practice, knowledge, practice, re-understanding of the many times. Therefore, “Accounting Research” to accomplish this task can be said that a long way to go, but also need the readers, the author’s help in the new 100 trillion