四月十四日,中国会计学会副会长阎达五教授在中国会计学会第四次全国会员代表大会暨学术讨论会上作了《关于“八五”科研规划的说明》并提出了《中国会计学会“八五”科研规划(讨论稿)》。《讨论稿》提出了五个方面的内容共二十三个重点课题。具体如下: 一、关于会计基本理论建设的研究 1.中国与美国会计之比较; 2.中国会计准则与国际会计准则之比较; On April 14, Prof. Yan Da Wu, vice president of China Accounting Society, made a “Note on the Eighth Five-Year Plan for Scientific Research” at the Fourth National Congress of Members and Symposium of the Chinese Accounting Association and proposed “China Accounting Society ”Eighth Five-Year Plan“ (Discussion Paper) ”. The Discussion Paper proposed a total of 23 key topics in five aspects. As follows: First, the basic theory of accounting research 1. Comparison between China and the United States accounting; 2. Comparison of Chinese accounting standards and international accounting standards;