1980年,《财务与会计》第4期刊登了我的一篇“文章”——《由踢皮球想到托排球》,这是我公开发表的第一篇文章。之所以将文章两字加引号,是因为那篇几百字的“豆腐块”并非学术论文,也非探讨会计实务,而是当初不知天高地厚的年轻人写的一篇所谓“针砭时弊的评论”。时光流逝快30年了,每念及此,我都心存感激。如果现在再看这篇“文 In 1980, the fourth issue of Finance & Accounting published one of my articles, ”I think volleyball was kicked by the kicking ball.“ This is my first published article. The reason why the article quotes the word, because the few hundred words ”tofu block “ is not a scholarly paper, nor is it about accounting practices, but the so-called comment of”. As time goes by 30 years, every time I read it, I feel grateful. If you look at this article now