多年来的实践使我深切地感到，中国会计如同中国的其他许多方面通往现代化之路一样还很漫长。我国的发达地区和欠发达地区、城市和农村、理论和实践…… 者还存在着很大的差距。大学里学者们在为“语不惊人”而烦恼，证券市场讨论的是会计信息如何充分披露，而很多中小企业和乡 Many years of practice have made me deeply aware that Chinese accounting is just as long as many other aspects of China’s road to modernization. There is still a big gap between the developed and undeveloped areas, urban and rural areas, theory and practice in our country. University scholars in the “language is not alarming” and worry about the securities market is how to fully disclose accounting information, and many small and medium enterprises and townships