人们通常习惯于将本专业的刊物称做自己工作、学习的园地，这个比喻是较生动贴切的。因此财会人员为财会刊物撰稿投稿，既是应享有的权利，又是应尽的义务。可是目前有为数不少的财会人员一谈到写稿，不是摇头，就是退缩。不少同志长年工作在财会岗位上，也积累了许多丰富的实 People are usually accustomed to the professional journals called their own work, learning field, this analogy is more vivid. Therefore, accounting personnel contributed articles for the accounting publications, is both entitled to the rights and obligations. However, there are a large number of financial accountants who have talked about writing at the moment. They either shook their heads or retreated. Many comrades have been working in financial positions for many years and have also accumulated many rich facts