【本刊讯】为了总结2 0 0 3年度的会计理论研究成果,鼓励和调动广大财会人员从事会计理论研究的积极性,促使会计理论研究更好地为会计改革和经济建设服务,中国会计学会组织了2 0 0 3年度会计学优秀论文评选活动。此次活动共收到中国会计学会各分会、单位会员及其他各会计专业刊 In order to summarize the results of the study of accounting theory in 2003, to encourage and mobilize the enthusiasm of the vast number of accounting personnel engaged in the study of accounting theory, and to promote the study of accounting theory to better serve the reform of accounting and economic construction, the Chinese Accounting Association 2003 annual outstanding papers in accounting evaluation activities. The event received a total of China Accounting Association of clubs, units and other members of the accounting profession