全国第三届研究生会计学术讨论会于去年年末在中南财经大学举行。来自全国14所高等院校和科研单位的近50名会计研究生参加了讨论会,并提交了论文。讨论会以十三大文件精神为指针,就如何建立具有中国特色的社会主义会计、审计理论体系,建设宏观会计、人力资源会计,深化会计改革,完善审计监督,充分发挥会计和审计在整个国民经济现代化科学 The Third National Graduate Accounting Seminar was held at Zhongnan University of Finance and Economics at the end of last year. Nearly 50 accounting graduate students from 14 institutions of higher learning and research institutes across the country participated in the seminar and submitted papers. On the basis of the spirit of the 13th National Congress of the Communist Party of China, the seminar pointed out how to establish a socialist theoretical system of accounting and auditing of socialism with Chinese characteristics. We should set up macro-accounting and human resources accounting, deepen accounting reform, improve auditing and supervision, give full play to accounting and auditing activities throughout the country Economic Modernization Science