本刊讯为了总结2004年度的会计理论研究成果,鼓励和调动广大会计理论工作者和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2004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、各会计专业 In order to summarize the research achievements of 2004 accounting theory, Encourage and mobilize the enthusiasm of the majority of accounting theory workers and accountants in the study of accounting theory, and promote the study of accounting theory to better serve the accounting reform and economic construction. The Accounting Association of China The 2004 outstanding accounting papers selected activities. The event received a total of China Accounting Society chapters, unit members, the accounting profession