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2 0 0 2年 5月号是本刊创刊 2 0 0期纪念。现将悉心为本刊 2 0 0期纪念而作的题词、感赋、寄语的一部分选登于下。编完了这第 2 0 0期 ,读着这些赏言、赞语和期望 ,我们的心情依然是深沉的 ,我们轻松不起来 ,更笑不出声 ,倒是感到责任更重了 ,生怕在新的世纪辜负了读者的厚爱。专业期刊与其他期刊一样 ,是人类文明的产物。作为人类文明载体之一的会计期刊 ,始终伴随着人类文明的发展而发展 ,人类文明史上每一次社会、科学、技术和方法的文明大变革 ,都引发了会计文明的大变革。 2 1世纪是知识经济占主导地位的时代 ,IT已成为世界经济、科技发展的制高点 ,把IT技术应用于会计工作在我国称之为会计电算化 ,它正在改写纸张、笔墨、算盘等传统信息技术的历史 ,也在改变着传统的信息交换方式 ,在线财务报告将得到广泛的应用 ,会计信息的生产与供应正朝着产业化的道路发展 ,入世也表明会计理论和方法是一个开放系统 ,会计事业是大有发展前景的壮丽事业。编辑部的全体同仁决心以 2 0 0期为起点 ,从零开始 ,与爱护我们的广大读者、支持我们的广大作者一道 ,以辛勤的笔耕精神 ,以对待读者的虔诚之心 ,从丰富多彩的财务会计改革的实践中挖掘选题 ,编写出富有激情、新意、深度 ,能引起读者共鸣 ,有助于实践的力作 ,
The May 2002 issue is a 2000 issue of this magazine. Now carefully for the periodicals to commemorate the 2000 inscription, sense of Fu, a part of the message chosen in the next election. Having finished this 200th edition, we read these remarks, compliments and expectations. Our mood is still deep. We can not relax easily and laugh less. Instead, we feel the responsibility is even heavier, for fear that in the new century To live up to the reader’s love. Professional journals, like other journals, are the product of human civilization. Accounting journals, one of the carriers of human civilization, have always developed along with the development of human civilization. Every major civilized revolution in society, science, technology and methods in the history of human civilization has triggered a major revolution in accounting civilization. As the era of knowledge economy dominates in the first century, IT has become the commanding point in the development of the world economy and science and technology. The application of IT technology to accounting work is called accounting computerization in our country. It is rewriting traditions such as paper, The history of information technology is also changing the traditional mode of information exchange. Online financial reports will be widely used. The production and supply of accounting information are moving towards industrialization. The accession to the WTO also shows that accounting theory and methods are an open system The accounting business is a magnificent undertaking with great development prospects. All my colleagues in the editorial department are determined to start from 200, starting from scratch, working with the readers who love and care for our readers to support our readers’ pious heart, from the rich and colorful In the practice of financial accounting reform, we excavate the topics and write a masterpiece full of passion, new ideas and depth that resonates with readers and helps to practice.