为了让广大财会人员和研究人员了解《企业财务通则》的制定背景、指导思想、主要条款以及具体操作方式,本刊与本校财政系财务教研室合作举办《企业财务通则》系列讲座,从本期开始连载。讲座由李儒训教授主持,大部分作者曾参加《企业财务通则》的研究制定,掌握了许多第一手材料,希望对读者有所裨益。 In order to let general accountants and researchers understand the background, guiding ideology, main clauses, and specific operation methods of the “General Rules for Corporate Finance”, this journal collaborates with the financial department of the school’s financial department to hold a series of lectures on the “General Principles of Corporate Finance”, starting from this issue. Serialization. The lecture was hosted by Prof. Li Ruxun. Most of the authors took part in the research and formulation of the “General Principles of Corporate Finance” and mastered many first-hand materials. They hope to benefit readers.