本期刊发的财政部部长助理王军《振奋精神潜心研究大力推进会计理论研究的繁荣与发展》一文,是这位主管我国千万会计大军的最高政府官员在执掌全国会计工作后,首度对我国会计在新世纪的重新定位和全面部署。认真研读会发现,文章不仅预示着我国会计改革的诸多信号,而且也蕴涵着 This issue of the Assistant Minister of Finance Wang Jun, “inspiring efforts to study vigorously promote the prosperity and development of accounting theory,” a article, is the charge of the country’s accounting staff of tens of millions of top government officials in charge of the national accounting work, the first time Repositioning and All-round Deployment of Accounting in Our Country in the New Century. A careful study will find that the article not only indicates a great deal of signals about China’s accounting reform, but also implies