综合{期.页)贯彻十六大精神开创会计理论研究新局面 本刊编辑部学习贯彻十六大精神全面推进我国会计事业 冯淑萍深化会计改革打造高质量会计准则制度李玉环(1 .1)(1 .3)(7 .3)基本理论会计信息失真的三分法:理论框架与证据吴联生(1.万)“不做假账”与会计诚信的现实思考 国家会 To Implement the Spirit of the 16th National Congress of the Communist Party of China to Create a New Situation in Accounting Theory Editorial Department To Study and Implement the Spirit of the 16th National Congress to Promote Accounting Work in China in an All-Round Way FENG Shuping Deepen Accounting Reform and Create High-quality Accounting Standards System LI Yuhuan (1 .1) 1 .3) (7.3) Three-thirds Theory of Accounting Information Distortion: Theoretical Framework and Evidence WU Lian-Sheng (10,000) Realistic Thinking of “Doing False Accounting” and Accounting Integrity The National Association