中国会计学会副会长、著名会计学家、博士生导师、中国人民大学阎达五教授于去年１２月应邀暨南大学作学术报告。阎教授在学术报告中精辟地论述了当前会计领域中四大问题 :一、如何把会计体系向核算和管理型的“一条龙”体系过渡 ,即是把核算、财务和管理会计三个部分形成一个 Chinese Accounting Society vice president, famous accountant, doctoral tutor, Renmin University of China Professor Yan Da Wu was invited in December last year, Jinan University for academic report. In his academic report, Prof Yan elaborated on four major issues in the current accounting field: First, how to transition the accounting system to a “one-stop” system of accounting and management, that is, to form three parts of accounting, finance and management accounting One