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《财务与会计》开辟了“讨论与争鸣”栏目,这对广大读者来说是一个很好的专栏。笔者认为,讨论是就某一问题交换意见或进行辩论;争鸣是就某一个学术或业务问题进
“Finance and accounting” opened up a “discussion and controversy” section, which for the majority of readers is a good column. The author believes that the discussion is to exchange views or debate on a certain issue; contention is on a certain academic or business issues