近读侯文铿教授新著———《〈资本论〉选读———马克思会计学说研究》 (中国财政经济出版社 ,2 0 0 2年 8月出版 ) ,得到不少启迪 ,特抒几点寸管之见 ,以就教侯教授和会计同仁。首先 ,坚持与时俱进 ,开拓创新。岁月悠悠 ,社会主义会计科学的建立至今还不到百年 ,在这几十年的 Recent Reading Professor Hou Wenkeng a new --- --- “Capital” Reading --- Marxist Accounting Theory "(China Financial and Economic Publishing House, published in August 2002), get a lot of enlightenment, express a few words The opinion of the tube, in order to teach Professor Hou and accounting colleagues. First, we must keep pace with the times and blaze new trails. Years of time, the establishment of socialist accounting science has not yet reached a hundred years, in these decades