《财会研究》是甘肃省财政厅主管、甘肃省财政科学研究所主办的具有国际、国内统一刊号、面向全国发行的省级刊物《财会研究》注重理论研究,及时反映财政、会计改革前沿观点,注重报道和宣传国内外财经研究的新观点、新思路、新动向;倡导学术争鸣,报道财经工作动态,充分发挥了财经理论宣传与经验交流的桥梁作用,为各级政府经济管理部门、经济理论和政策研究机构、大中专院校、金融 “Accounting Research” is the head of Gansu Provincial Department of Finance. Gansu Provincial Institute of Fiscal Science sponsored by the Gansu Provincial Institute of Finance has the international and domestic unified issues, the national publication of the provincial publication “Accounting Research” focus on theoretical research, timely reflection of the financial, accounting reform frontier point of view , Focus on reporting and publicity of new ideas, new ideas and new trends in financial research at home and abroad; advocate academic contention, report the dynamics of financial and economic work, give full play to the role of financial theory and propaganda exchange of experiences as a bridge, for all levels of government economic management departments, economy Theoretical and policy research institutes, colleges and universities, finance