《财务与会计》诞生,正逢中国改革开放盛世。她以严谨、求实、多样、活泼的办刊风格,形成了政策指导、触及时事、学术研究、会计实务、专题讲座、问题解答、各地动态、集思广益等特色。十七年来,宝山钢铁(集团)公司从基建到生产到会计转轨并逐步走向国际市场,始终把《财务与会计》当作企业和全体财会人员的良师益友。值此《财务与会计》出刊200期喜庆之际,谨表示热烈的祝贺,并向编辑部领导和同志们表示衷心的感谢。宝山钢铁(集团)公司 The birth of “Finance and Accounting” coincided with the prosperity of China’s reform and opening up. Her rigorous, realistic, diverse and lively style of publication has formed a policy guidance and touched upon current affairs, academic research, accounting practices, special lectures, answers to questions, trends in various places and collective wisdom. For seventeen years, Baoshan Iron and Steel (Group) Company has gradually taken “finance and accounting” as its mentor and friend to enterprises and all accounting personnel from infrastructure to production to accounting and gradually moving toward the international market. On the occasion of the 200th issue of “Finance and Accounting”, I would like to extend my warm congratulation and express my heart-felt thanks to the editorial department leaders and comrades. Baoshan Iron and Steel (Group) Company