又是一年春来早。当这期杂志展现在大家眼前时,“十一五”的第一个春天已经款款而来。《会计研究》编辑部借此机会向广大读者朋友恭贺新禧,向所有关心和支持刊物发展的同志们谨致谢忱,祝愿大家在新的一年里身体健康、万事如意!岁月不居,天道酬勤。回首过去的一年,全国人民在党? Spring is a year early. When the magazine appeared in front of everyone, the first spring of the 11th Five-Year Plan has come. The editorial department of Accounting Studies takes this opportunity to extend its compliments to our readers and to all the comrades who care about and support the development of the publications. I wish you good health and good luck in the new year. Qin. Looking back over the past year, the people throughout the country?