四海欢歌庆盛世,九州同乐贺新年。送走硕果累累的2006年,我们迎来了充满希望的2007年。在此,中国会计学会暨《会计研究》编辑部谨向广大会计理论与实务工作者,致以新年的祝贺!祝大家新年新气象,新年新发展。过去的2006年是实施“十一五”规划的开局之年。过去的一年里,我国继续 All over the world celebrate the prosperity, Kyushu happy with New Year. In 2006, we have had a great success and ushered in a promising year of 2007. Hereby, China Accounting Society and Editorial Research Department would like to extend its greetings to the general practitioners of accounting theory and practice and wish you all the best news in the new year and new developments in the new year. The past 2006 is the first year of implementation of the “Eleventh Five-Year Plan.” In the past year, my country continued