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《广西会计》编辑部负责同志: 贵刊今年第8期刊登的陈继初同志的《会计确认的现实选择——应计制和现金制的适当结合》一文。读后,我发觉该文的主体部分是从刊登在《财会研究》1990年第11期刘治平同志的《“权责发生制”不符合深化改革的要求》一文中抄袭的《刘文》提出的权责发生制在实践中的四点弊端,《陈文》一字不改抄袭了三点。我国《著作权法》从今年6月1日起正式施行。陈继初同志这种剽窃他人成果行为是错误的,希望贵刊予以揭露,以消除不良影响。
Comrade Chen Guangchu, editor in charge of Guangxi Accounting: Comrade Chen Jixu published in Issue No. 8 of this year’s article “Realistic Choice of Accounting Recognition - Appropriate Combination of Accruals and Cash System”. After reading, I found that the main part of the article was put forward from “Liu Wen” plagiarized in his article “Accountability System” that Comrade Liu Zhiping did not meet the requirements of deepening reform in the “Accounting Research” Of the accusation system in practice four drawbacks, “Chen Wen” did not change the copy of the plagiarism of three points. China’s “Copyright Law” came into force on June 1 this year. It is wrong for Comrade Chen Jichu to plagiarize other people’s achievements in this way, and we hope your magazine will expose it so as to eliminate its adverse effects.