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由中南财经大学会计系阎德玉副教授和财政部会计事务管理司冯淑萍等人共同承担的“会计核算制度改革方向、模式及实施”科研课题研究,于1992年4月24日在汉通过鉴定。该课题组成员立足于中国经济改革和会计改革的实际,经过为期近两年的深入调查研究和认真分析论证,对干系我国会计核算制度走向的会计核算制度改革方向、模式及实施等问题
On April 24, 1992, it was appraised in Han Dynasty by Associate Professor Yan Deyu of Accounting Department of Zhongnan University of Finance and Economics and Feng Shuping of Accounting Department of the Ministry of Finance to undertake the research project of “Direction, Mode and Implementation of Accounting System Reform”. Based on the actual situation of China’s economic reform and accounting reform, members of the research group conducted in-depth investigations and studies over the past two years and seriously analyzed and argued that problems, such as the direction, mode and implementation of the reform of the accounting system concerning the accounting system in China,