《财会研究》由甘肃省财政厅主管、甘肃省财政科学研究所主办。《财会研究》现为全国中文核心期刊、全国会计类核心期刊和全国财政系统优秀期刊。它理论与实践并重,形成了权威解析财经政策,及时反映财政会计改革前沿问题,深入探讨财政会计理论,广泛传递新知识交流新经验的鲜明特色,适合科研人员和财 “Accounting Research” by the Gansu Provincial Department of Finance, Gansu Provincial Institute of Fiscal Science sponsored. “Accounting Research” is now the national Chinese core journals, national accounting core journals and national financial system outstanding periodicals. It pays equal attention to both theory and practice, forming the distinctive feature of authoritatively analyzing financial policies, timely reflecting the frontiers of fiscal accounting reform, thoroughly discussing the theory of financial accounting, and widely disseminating new experiences in new knowledge exchange, and is suitable for scientific researchers and financial