上海市会计学会第四次年会于四月中旬在上海市举行.会议对去年来的学术活动进行了回顾,并作了展望.一年来,学会结合实际,坚持学术研究为现实服务的方针,积极开展各种形式的学术活动.通过学术研究,写出了不少有一定质量的论文.其中有对马克思所阐明的会计是“过程的制控和观念的总结”著名观点的认识;有对会计工作为提高经济效益服务途径的探讨;有对建立社会主义审计制度的论述;有对贯彻企业经济责任制的研究;有对进一步加强成本管理,提高经济效益的探索等.此外,学会还举办了一系列专题讲座和专题讨论会,以及大型学术报告会.还继续开展了中外会计学术交流活动.如大美国际会计师行粱佩儿作英美会计学科方面的报告,美国永道会计财务咨询公司首席常驻代表麦克劳作的“审计问题”报告等.学会还加强了对《上海会计》的编审工作,编辑出 The fourth annual meeting of Shanghai Institute of Accounting was held in Shanghai in mid-April, and the conference reviewed the academic activities of the past year and made a preview of the academic activities in the past year. In the past year, according to the principle of combining academic research with reality, Actively carry out various forms of academic activities through academic research, write a lot of papers with a certain quality.Among them, Marx explained the accounting is the “process control and concept summary ” understanding of the famous point of view; There is a discussion on the way of accounting services to improve economic efficiency; there is an account of the establishment of a socialist audit system; there is a study on carrying out the economic responsibility system of the enterprise; and there is an exploration on how to further enhance cost management and improve economic efficiency, etc. In addition, Also held a series of lectures and symposiums, as well as large-scale academic seminars .Also continue to carry out academic exchanges between Chinese and foreign accounting activities .As the Great American International accounting firm Liang Perry for Anglo-American accounting disciplines report, the United States of America Wing Financial Accounting Consulting Co., Ltd. Chief Representative Mike McCrack made “Audit Issues ” report, etc. The Institute also strengthened the compilation and review of “Shanghai Accounting”, edited out