中国交通会计学会西片区第14次学术研讨会于1997年9月22—25日在青海省交通厅无锡办事处召开。出席这次会议的代表共87人。会议共收到论文63篇，推荐评选优秀论文17篇，大会上宣讲9篇。这次论文显著特点：一是抓住重点课题，进行深层次的研讨，论文质量进一步提高。二是学术研 China Traffic Accounting Association West Area 14th Symposium was held on September 22-25, 1997 in Wuxi Office of Qinghai Provincial Department of Transportation. A total of 87 delegates attended the meeting. The conference received a total of 63 papers, recommended the selection of outstanding papers 17, preaching at 9 preaching. This paper notable features: First, to seize the key issues, conduct in-depth discussion, the quality of the paper to further improve. Second, academic research