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不久前,中国会计学会2005年学术年会暨财务成本分会中青年研讨会在京召开,财政部部长助理王军到会祝贺,并发表讲话。他指出,二十一世纪头二十年,对我国来说,既是一个必须紧紧抓住并且大有可为的重要战略机遇期,也是一个会计理论研究的繁荣发展期。中国经济在全球经济地位的不断提升,为会计理论研究发展奠定了坚实的基础,培育出世界水平的会计学大师和博大深邃的会计理论的土壤必将因此日益丰沃。未来一段时期,中国经济将快速成长并处于加速转型期,市场经济的发展、知识经济的推进、经济全球化步伐的加快,既对会计理论研究工作提出了新的更高的要求,也会为会计理论研究者提供异彩纷呈的经济现象和与时俱进的研究课题。当前世界会计理论研究已经进入一个全新的阶段,新理论、新思路、新方法正在不断产生,孕育着重大的理论突破和变革,这也将对开放的中国会计理论界产生深度碰撞和积极影响。所有这些都将推动中国会计理论研究的繁荣发展。
Not long ago, the 2005 Annual Conference of Chinese Accounting Society and Financial Costs Branch Youth and Mid-Autumn Seminar was held in Beijing. Wang Jun, Assistant Minister of Finance attended the meeting and delivered a speech. He pointed out: For the country as a whole, the first two decades of the twenty-first century are not only an important strategic opportunity that China must seize and make great achievements, but also a period of prosperity and development in the study of accounting theory. The continuous improvement of the Chinese economy in the global economy has laid a solid foundation for the development of accounting theory and the soil for fostering a world-class master of accounting and profound accounting theory will surely become increasingly fertile. In the coming period, China’s economy will grow rapidly and be in a period of accelerated transformation. The development of the market economy, the advancement of the knowledge-based economy and the acceleration of economic globalization will not only bring new and higher requirements to the study of accounting theory, but will also be Accounting theory researchers provide colorful economic phenomena and advancing with the research topics. The current world accounting theory research has entered a new phase, new theories, new ideas and new methods are constantly emerging, pregnant with major theoretical breakthroughs and changes, which will also have a deep impact and open impact on China’s accounting theory. All of these will promote the prosperity and development of China’s accounting theory research.