［本刊讯］中国会计学会第四次全国会员代表大会暨学术讨论会，于１９９２年４月 １３—１６日在陕西省西安市召开，会上财政部副部长、中国会计学会会长张佑才同志作了重要讲话。讲话内容共分四个部分：一、会议的成效；二、当前形势；三、会计理论研究的任务，四、努力搞好学会工作。现将其中三、四部分刊载如下。 [Press Release] The Fourth National Congress of the Chinese Accounting Association and Symposium on April 13-16, 1992 held in Xi’an, Shaanxi Province, where Vice Minister Zhang Youcai, vice president of China Accounting Society Made an important speech. The speech is divided into four parts: First, the effectiveness of the meeting; Second, the current situation; Third, the accounting theory of the task, Fourth, efforts to do a good job learning. Now three or four of them are listed below.