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当前,我国的会计改革正在向纵深发展,世界各国的专家、学者也已在纷纷研究会计改革的各种良策。近年来,我国图书市场上的会计教材层出不穷。然而遵循与时俱进的理念,越来越多的会计学者和会计教育工作者,急切地根据国际、国内会计发展新形势的需要,致力于改革会计教材。广大师生更是期盼着会计领域能早日问世具有时代特征的现代会计学系列教材。正是在这种情势下,著名中年会计学者、上海财经大学会计学院副院长、博士生导师张鸣教授,受闻名海内外并具有60
At present, the accounting reform in our country is developing in depth. Experts and scholars all over the world have also studied various good policies of accounting reform. In recent years, accounting books in our book market are endless. However, following the idea of advancing with the times, more and more accounting scholars and accounting educators are eager to reform accounting books according to the needs of the new situation of international and domestic accounting development. The majority of teachers and students are looking forward to the accounting profession can come out with the characteristics of the times the early modern accounting series of textbooks. It is in this situation, well-known middle-aged accounting scholar, Shanghai University of Finance and accounting associate dean, doctoral tutor Professor Zhang Ming, known both at home and abroad and has 60