为总结 2 0 0 2年度的会计理论研究成果 ,鼓励和调动广大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 2 0 0 2年度会计学优秀论文评选活动。此次活动共收到经各会员单位筛选后的参评论文 176篇 ,经评委会专家评选 In order to summarize the research achievements of accounting theory in 2002, to encourage and mobilize the enthusiasm of the vast number of accounting personnel engaged in the study of accounting theory, and to promote the study of accounting theory to better serve the reform of accounting and economic construction, the Chinese Accounting Society has organized 2 0 0 2 Annual outstanding papers in accounting assessment activities. The event received a total of 176 articles selected by the member units after screening, the jury expert selection