裘宗舜教授五月间来我区讲学,向桂林市企事业单位财会人员作了题为“关于会计本质的新探讨”的学术报告。这个报告论述了会计本质问题,现发表如下,以饷广大读者。根据记录整理未经本人审阅。 Professor Qiu Zongshun came to our district to give lectures in May and made an academic report titled “A New Probe into the Essence of Accounting” to accounting and accounting personnel of enterprises and institutions in Guilin. This report addresses the nature of accounting and is published as follows. According to the record without my review.