厦门大学余绪缨教授主编的《西方会计丛书》第一辑最近已由辽宁人民出版社出版,有《西方管理会计的产生和发展》、《西方管理审计导论》、《国际会计》、《国际审计》、《公司会计》、《本—量—利分析》等六本书。该辑丛书是一套较为全面、系统地介绍和评价西方会计和审计的丛书。下面就该丛书的一些特色作一介绍和评价。一、从会计的历史演变来认识其发展规律 The first series of Western Accounting Series edited by Professor Yu Xuying of Xiamen University has recently been published by Liaoning People’s Publishing House with such topics as The Emergence and Development of Western Management Accounting, Introduction to Western Management Audit, International Accounting, International Auditing, , “Company Accounting”, “Ben-Volume-Profit Analysis” and other six books. This series of books is a set of more comprehensive and systematic introduction and evaluation of Western accounting and auditing books. Here’s some of the features of the series for a presentation and evaluation. First, from the historical evolution of accounting to understand the law of development