经过对近年的（会计研究）、财政部（财务与会计）、中国人民大学（财务与会计）（复印资料）、（广西会计）等十余种财会刊物共七十余期的学习和分析，可以对我国财务会计界的理论研究动态得到一些信息和认识。一、主要特点1．活跃，体现在研究问题的角度广，新颖的内容多；2 After a total of more than seventy periods of study and analysis of more than ten kinds of accounting publications such as Accounting Research, the Ministry of Finance (Finance and Accounting), Renmin University of China (Finance and Accounting) (photocopying materials) and (Guangxi Accounting) We can get some information and understanding about the theoretical research of China’s financial accounting profession. First, the main features 1. Active, reflected in the research perspective of the wide, innovative content and more; 2