进入新世纪以来,无论是我国的经济体制改革、社会主义市场经济建设,还是会计、审计、财务改革都取得了巨大成就。形势的飞速发展、情况的不断变化,具体会计准则、独立审计准则的陆续发布与实施,高校会计学专业、财务管理专业的设置调整,迫切要求我们重新设计会计、财务管理专业主干课程并编写相应的教材,以适应改革的需要。 Since the beginning of the new century, great achievements have been made both in our economic reform and in the socialist market economy, and in our accounting, auditing and financial reforms. The rapid development of the situation, the changing situation, the specific accounting standards, the successive issuance and implementation of independent auditing standards, the setting of accounting major and financial management major in colleges and universities, urgently require us to redesign the main courses of accounting and financial management major and prepare the corresponding Teaching materials to meet the needs of reform.