中国会计学会会计原则及会计基本理论研究组于1989年元月7日至12日,在上海金山召开了“会计原则专题理论讨论会”。会议收到论文105篇,印发材料16万字,选出优秀论文23篇。会议集中讨论了关于会计原则的概念、性质、作用,与会计制度和会计工作的关系,会计原则的基本内容、制定方法和步骤。对这次会议的有关文件和部分论文,本刊将摘要分期发表。 Accounting Principles of Accounting Society of China and basic theory of accounting research group In 1989 January 7 to 12, held in Shanghai Jinshan “principle of accounting theory symposium.” Meeting received 105 papers, printed materials 160,000 words, selected 23 outstanding papers. The meeting focused on the concept of accounting principles, nature, role, and accounting system and the relationship between accounting work, the basic principles of accounting principles, methods and procedures for the development. The meeting of the relevant documents and some papers, the magazine will be published in phases.