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根据中国会计学会四届二次常务理事会确定的近期重点科研课题,中国会计学会于1994年9月向各省、自治区、直辖市、计划单列市会计学会,各全国性专业会计学会和中国会计学会的各分会、专业委员会及有关院校发出了科研课题招标的通知,经专家评标将14个科研课题落实至37个单位。一年多来,各单位按计划对各自承担的科研课题开展了研究,并陆续提出了研究报告。本刊特设此栏目,将部分优秀成果摘刊,以飨读者。另外,经专家评审达到良好以上标准的研究成果,中国会计学会将编成《会计学主题研究文库》出版。
According to the recent key scientific research topics identified by the second executive council of the Fourth Session of the China Accounting Institute, the Chinese Accounting Association issued a report in September 1994 to the accountants associations of provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, all the national professional accounting institutes, All branches, professional committees and relevant institutions issued a notice of tender for scientific research projects, and 14 scientific research projects were implemented by experts to 37 units. In the past year or so, all units conducted research on their respective research projects as planned, and successively submitted research reports. This article specially set up this section, some excellent results will be abstracted to readers. In addition, the expert review to achieve good standards of research results, the Chinese Accounting Society will be compiled into the “accounting topic research library” published.