论文部分内容阅读
今年5月14日葛家澍教授来本刊编辑部指导工作,并与全体编辑人员举行了座谈。座谈中,提到我国会计理论比较贫乏,多数基层财会人员重实务,忽视理论的学习时,葛家澍教授说:“基层财会人员要不要提高,毫无疑问,要提高,但没有理论基础就难提高。”为此,本刊编辑部乃约请葛教授撰写这篇文章,系统地介绍美国财务会计的过去、现状及其发展趋势,作为广大财会人员学习的参考。
On May 14 this year, Professor Ge Jia Shu came to guide the editorial department of this magazine and held discussions with all editors. During the discussion, referring to the relatively poor accounting theory in our country, most grassroots finance and accounting staffs paid attention to practice and neglected the study of theory. Professor Ge Jia-shu said: “Whether the grassroots finance and accounting staff should be raised, there is no doubt that we should improve, but it is difficult to improve without theoretical basis ”To this end, the editorial department is about to invite Professor Ge wrote this article systematically introduced the United States in the past financial accounting, status quo and its development trend, as the majority of accounting personnel to learn the reference.