编者的话:水光潋滟晴方好,又是一年评刊时。过去的一年如您所见,《财务与会计》继续在传承创新的道路上砥砺前行,继续在改版扩容后求新求变的征途中摸爬滚打。当二十四期刊物在眼前一字排开,虹桥飞架间似有波涛起伏。这桥跨越千山万水的阻隔将你我相连,寄托着编者的办刊理想,也让我们遥想一本本刊物在读者间传递摩挲, Editor’s Note: Water 潋 潋 滟 sunny side, but also a year review. As you have seen in the past year, Finance and Accounting continued its pioneering work on the path of inheritance and innovation and continued its vigorous pursuit of innovation and change after its revision and expansion. When the twenty-four periodicals are lined up in front of us, there seems to be ups and downs between Hongqiao flying planes. This bridge across the mountains and rivers of the barrier will you and I connect, entrusted with the editors of the ideal journal, let us think of a remote magazine to pass Momo,