财政部副部长张佑才1996年10月在中国会计学会第五次全国会员代表大会上作了题为“繁荣会计理论研究促进会计事业发展”的报告。报告共讲了两个部分:一、会计理论研究在改革开放进程中发挥了重要作用;二、会计理论研究要为会计事业更好地走向21世纪服务。现将第二部分转载于后。本刊略作删节。 Zhang Youcai, Vice Minister of Ministry of Finance made a report titled “Prospering Accounting Theory to Promote the Development of Accounting” at the Fifth National Congress of the Chinese Accounting Society in October 1996. The report talks about two parts: First, the study of accounting theory has played an important role in the process of reform and opening up; Second, the study of accounting theory should better serve the accounting industry in the 21st century. Now the second part is reproduced later. This article was slightly abridged.