我国税务会计研究的奠基人——天津财经大学盖地教授访谈
The Founder of Tax Accounting Research in China ——Interview with Professor Gai Di of Tianjin University of Finance and Economics
投稿时间:2009-06-12  
中文关键词:税务会计  所得税会计  盖地教授  访谈
英文关键词:tax accounting  income tax accounting  Prof.Gai Di  interview
基金项目:
作者单位
杨 继 成 石家庄铁道学院学报编辑部 
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中文摘要:
      盖地教授是我国税务会计研究的奠基人,开拓了税务会计专业人才培养的先河。不论在教学还是学术研究方面,都取得了卓越成就。2009年6月9日,盖教授应邀来石家庄铁道学院讲学,笔者就我国开设税务会计课的起因和历史、所得税会计、会计准则导向、金融危机与公允价值等当前会计学界研究的热点问题,以及对年轻教师教学和学术研究的建议等方面进行了访谈。整理成文,以飨读者。
英文摘要:
      As the founder of tax accounting research in China and a forerunner in training tax accounting professionals, Professor Gai Di has made outstanding achievements both in teaching and in academic studies. On June 9, 2009, while Professor Gai was invited to give a lecture at Shijiazhuang Railway Institute, the author took the chance to have an interview with him on some hot issues on tax accounting, such as the reason for, and history of, opening tax accounting courses, income tax accounting, accounting principle guidance, financial crisis and fair value, etc.
杨 继 成.我国税务会计研究的奠基人——天津财经大学盖地教授访谈[J].石家庄铁道大学学报(社会科学版),2009(2):97-102.
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