本刊編輯部

編者按：

2014年2月20日，中國總會計師協(xié)會第五次全國會員代表大會在北京隆重召開。財政部樓繼偉部長發(fā)表了《服務(wù)市場 服務(wù)經(jīng)濟 全面開創(chuàng)行業(yè)發(fā)展新局面》的重要講話。

樓部長的講話在理論界和實務(wù)界，特別是在中國總會計師協(xié)會理事、會員中產(chǎn)生了熱烈的反響，《中國總會計師》雜志擷取其中的代表，就學(xué)習(xí)樓部長講話的體會、管理會計體系建設(shè)面臨的現(xiàn)狀、推進管理會計工作的建議及管理會計的發(fā)展對總會計師提出的新要求等方面，提出了各自的觀點。本刊將逐一刊登，以饗讀者，同時，歡迎廣大讀者踴躍投稿，發(fā)表真知灼見，共同為全面推進管理會計體系建設(shè)建言獻策。

On Feb. 20th， 2014 the fifth national convention of China Association of Chief Financial Officers was grandly held. Mr. Minister Lou Jiwei from Ministry of Finance gave an important speech Service for Market and Economy， Overall Opening-up of New Situation of Industrial Development.

Mr. Lous speech evoked fervent repercussions among cycles of theory and practice， esp. China Association of Chief Financial Officers council directors and members. China Chief Financial Officer subtracts representatives of the speech and puts forwards respective opinions on understanding of the speech， the present situations on management accounting system construction， advice to boost work of management accounting and new demands on the development of management accounting etc. There publishes for readers and welcome your contributions as the same time. Lets contribute to overall construction of management accounting system together.endprint