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在《财务与会计》创刊500期之际,作为刊物的老读者、老作者,内心甚感喜悦。虽然离开财政部会计管理工作岗位已10年有余,但每次翻阅《财务与会计》,仍感觉是在和久违的朋友进行交流。《财务与会计》创刊于1979年,当时正值改革开放初期,会计核算不规范、会计信息不准确等问题直接影响了经济秩序的恢复。为了尽快恢复正常会计秩序,财政部会计司开始对一系列会计制度进行规范。然而,如何将会计规则准确
At the 500th issue of “Finance & Accounting”, I am delighted to be an old reader and an author of publications. Although leaving the accounting department of the Ministry of Finance for more than 10 years, every time I read through Finance and Accounting, I still feel that I am exchanging ideas with my friends who have not returned. Finance and Accounting was first published in 1979, when it was at the initial stage of reform and opening up. The problems of non-standard accounting and inaccurate accounting information directly affected the restoration of economic order. In order to restore normal accounting order as soon as possible, the Accounting Department of the Ministry of Finance started to regulate a series of accounting systems. However, how to make accounting rules accurate