“会计学研究生系列规划教材”是由厦门大学原副校长吴水澎、厦门大学副校长吴世农、暨南大学副校长王华、厦门国家会计学院副院长黄世忠牵头组织全国相关院校的权威专家教授共同编写，为会计专业研究生核心课教材。教材基本涵盖了会计专业研究生所需掌握和了解的会计理论、财务会计、成本会计、管理会计、财务管理、审计、国际会计专题研究、信息化环境下会计与审计研究等诸多内容。本书立足于国内外现有研究文献，把握财务会计学科的发展脉络，为研究生提供财务会计基本理论与方法的研究现状、发展趋势或研究空间，以便训练或培养研究生的研究思维、研究方法和独立研究过程。同时，本书也是对财务会计理论感兴趣的人士、有志于从事财务会计理论研究的人士的一本很好的参考书。
China is steadily emerging as the economic miracle of the 21st century. Its transition from a state-controlled to a capitalist economy has occurred at a remarkable pace. It is only twenty-five years ago that Deng Xiaoping initiated revolutionary economic reforms to open up China. The country’s unprecedented growth is nurturing a new wave of world-class companies that are beginning to make an impact on the world’s markets. But is China’s growth sustainable? And what are its implications for the world’s companies? 作者简介： Jonathan Woetzel is a director in McKinsey & Company's Greater China office (Beijing, Shanghai, Hong Kong, Taipei), and leader of its corporate finance practice in China. A co-founder of McKinsey's Shanghai office, where he has been based since 1994, Dr. Woetzel has also worked in McKinsey's Hong Kong, Los Angeles, New York, and Zurich offices. Dr. Jonathan R. Woetzel, a Director in McKinsey & Co.’s Shanghai office, provides a fact-based perspective of China’s
