1990年11月,我所在召开成立大会的同时,举行了以“中国与世界”为主题的国际会计审计学术研讨会,这是我国会计、审计发展史上的一次盛会。《财会通讯》今年第1期将会议的盛况报道后,我们先后收到不少读者来信,希望了解研讨会的讨论情况。为此,我们特作一简要介绍,供参考。会议讨论了会计学的一些基本概念问题。与会代表一致认为,会计学的一些基本概念,如会计定义、会计性质等,虽然是会计界长期以来“老生常谈”的问题,但它们是构成整个会计理 In November 1990, while holding the inaugural meeting, we held an international symposium on accounting auditing with the theme of “China and the World”, which was a grand gathering of the history of accounting and auditing in our country. After the publication of the grand opening of the “Accounting Newsletter” in the first phase of this year, we have received many letters from readers who would like to know about the discussions in the seminar. To this end, we make a brief introduction for reference. The meeting discussed some of the basic concepts of accounting issues. The participants agreed that some of the basic concepts of accounting, such as the definition of accounting, the nature of accounting, although the accounting profession has long been a “cliché”, but they constitute the entire accounting