自古以来,中国因贱商、病商而轻视会计,直至现代社会这种思想病根犹存。2011年10月25日全国哲学社会科学规划办公室正式通知,以中南财经政法大学郭道扬教授为首席专家的国家社科基金重大项目“中国会计通史系列问题研究”正式立项,这一重大事件从根本上改变了中国历史上的这种不良状况。重大立项所显示出来的意义向全国乃至全世界表明,党和国家高度重视会计工作,特以 Since ancient times, China has neglected accounting because of bad business and sick people, and it has survived until the root cause of modern society. On October 25, 2011, the State Philosophy and Social Sciences Planning Office formally notified that the major project of “National Accounting History Series Issues”, headed by Professor Guo Daoyang, Professor of Zhongnan University of Economics and Law, as the chief expert, Fundamentally changed this bad situation in Chinese history. The significance of the major projects indicates to the whole country and even the whole world that the party and the state attach great importance to accounting work, especially