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一个中心两个基本点与会计改革──学习《邓选》第三卷的体会广西会计学会吴盛光中国财务会计改革的春天已经到来。其标志是财务会计在１５年的改革征途上已经成功地实现了两次突破性的发展，这就是１９８５年《会计法》的颁布（１９９３年作了修改）；１９９２年《企业财...
A Center, Two Basic Points and Accounting Reform ──A Study of the Third Volume of Deng Xuan The Accounting Society of Guangxi Wu Shenguang The spring of financial accounting reform in China has arrived. The sign is that financial accounting has successfully achieved two breakthrough developments in the course of 15 years of reform, which is the promulgation of the Accounting Law in 1985 (as amended in 1993).