加强基础制度建设提高财会管理水平陆治明中国交通会计学会第三届全国会员代表大会期间，各地代表提供了一批学术论文。由本期起，本刊将予以选登，供读者交流。─—本刊编辑部中共中央《关于建立社会主义市场经济体制若干问题的决定》中提出了关于财税、金融、外汇、计划... Strengthening Basic System Construction and Improving Accounting Management Lu Zhiming During the 3rd National Congress of China Transportation Accounting Society, representatives from different regions provided a series of academic papers. Starting from this issue, this issue will be published for readers to exchange. ─ ─ Editorial Department of the CPC Central Committee “on the establishment of a socialist market economic system, a number of decisions” put forward on the taxation, finance, foreign exchange, planning ...