《财务与会计》作为我国财会界的一份重要专业期刊,过去三十多年来,与我国财会事业共同发展,探讨现实问题,追踪学术动态,及时为广大财会人员提供财会改革政策精神和财会新知识、新经验,热忱为广大财会人员释疑解惑,从事会计理论研究及从事会计实务工作的人都可以从中获益,是一本难得的好刊物。值此《财务与会计》创刊500期之际,衷心祝愿《财务与会计》一如既往保持办刊特色和办刊方针,紧跟我国财会改革发展的步伐而与时俱进、 As an important periodical in China’s finance circle, “Finance and Accounting” has developed in common with China’s accounting profession over the past thirty years, exploring realistic problems, tracking academic developments and timely providing financial accounting reform policies and financial accounting New knowledge, new experience, enthusiasm for the majority of financial accounting personnel to explain doubts, engage in accounting theory and practice accounting practice can benefit from it, is a rare good publications. On the occasion of the 500 issues of “Accounting and Finance”, I sincerely wish Finance and Accounting keep pace with the times as it has always done in the periodicals and policies of the periodicals,