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为鼓励和调动广大会计理论工作者和财会人员从事会计理论研究的积极性,促进高级会计研究人才的发现和培养。促使会计理论研究更好地为会计改革和经济建设服务,中国会计学会组织开展了2005年度优秀会计学术论文评选活动。此次评选活动共收到中国会计学会各分会、各单位会员及各有关会计专业刊物编辑部择优推荐的、在2005年1-12月份公开出版刊物上发表的会计专业论文366篇。评选依照客观、公开、公平和公正的原则,采用匿名表决的方式进行,
In order to encourage and mobilize the enthusiasm of the majority of accounting theory workers and accountants in the study of accounting theory and promote the discovery and cultivation of senior accounting researchers. Promote the study of accounting theory to better serve the accounting reform and economic construction, the Chinese Accounting Society organized the 2005 outstanding academic papers selected activities. The contest received a total of 366 articles of accounting published in public publications from January to December 2005, all of which were highly recommended by all chapters of China Accounting Association, members of various units and editorial departments of relevant accounting professionals. The selection process is based on the principle of objectivity, openness, fairness and fairness by means of anonymous voting.