《财务与会计》自创刊以来,一直致力于为会计人打造一个良好的政策宣传、业务探讨、知识传播和经验交流的平台。在广大作者和读者的持续关注与支持下,我们的刊物也一直在与时俱进地进行着一些调整,新栏目的开辟、征文活动的开展、学术专题的推出,这些或大或小的改变无一不折射出我们“与中国财会事业共发展,与中国财会人员同进步”的心愿和努力。 Since its inception, Finance and Accounting has been devoted to creating a platform for accountants to conduct good policy advocacy, business discussions, knowledge dissemination and exchange of experiences. With the constant attention and support of the majority of authors and readers, our publications have also been making adjustments with the times, the opening of new sections, the launching of essay activities, the introduction of academic topics and such small or large changes All of these reflect our aspirations and efforts of “making progress with the development of China’s accounting profession and making progress with the Chinese financial and accounting personnel.”