中国会计学会的“会计基本理论和会计准则讨论会”自一月七日起到一月十二日止在上海召开。会议由中国会计学会常务副会长杨纪琬教授及娄尔行、葛家澍、阎达五三位教授主持。财政部会计事务管理司副司长、中国会计学会秘书长、中国注册会计师协会秘书长张德明同志也出席了会议。 会议期间,财政部顾问、中国会计学会会长谢明同志还特来信,提了三点看法。第一,进行会计准则的研究,是一项很重要的 China Accounting Society’s “Basic Accounting Theory and Accounting Standards Seminar” was held in Shanghai from January 7 to January 12. The meeting was chaired by Prof. Yang Jilu, Executive Vice President of China Accounting Association, and Prof. Lou Erxing, Ge Jia Shu and Yan Da. Deputy Director of Accounting Affairs Management Department of the Ministry of Finance, Secretary General of China Accounting Society, and Secretary-General Zhang Deming of the Chinese Institute of Certified Public Accountants also attended the meeting. During the meeting, Comrade Xie Ming, consultant of the Ministry of Finance and president of China Accounting Society, also sent a special letter to me. First, it is important to conduct research on accounting standards