为总结 2 0 0 1年度的会计理论研究成果 ,鼓励和调动广大财会人员从事会计理论研究的积极性 ,促使会计理论研究更好地为会计改革和经济建设服务 ,中国会计学会组织了 2 0 0 1年度会计学优秀论文评选活动。此次活动共收到参评论文 16 0余篇 ,经专家评委会评选 ,选出荣誉奖 4篇、 In order to summarize the research achievements of the accounting theory in 2001, to encourage and mobilize the enthusiasm of the vast number of accounting personnel engaged in the study of accounting theory, to promote the study of accounting theory to better serve the accounting reform and economic construction, the Chinese Accounting Association has organized 2 0 0 1 Annual outstanding papers in accounting assessment activities. The event received a total of more than 160 papers, selected by the expert jury, selected 4 honorary awards,