2011年7月16—17日,由中国会计学会财务成本分会主办、哈尔滨商业大学会计学院承办的“中国会计学会财务成本分会2011年年会暨第24次理论研讨会”在哈尔滨召开。来自国内高校、科研院所、企业界及政府机构的近100名专家和学者参加了此次会议。本次大会共收到论文108篇,专家学者们就会计理 July 16-17, 2011, hosted by the Accounting Division of China Accounting Association and hosted by the Accounting School of Harbin University of Commerce, the Annual Meeting of China Accounting Association and the 24th Theoretical Seminar of Financial Costs Branch of China Accounting Society was held in Harbin. Nearly 100 experts and scholars from domestic universities, research institutes, enterprises and government agencies attended the conference. The conference received a total of 108 papers, experts and scholars will be treated