關於會計研究月刊

民國74年10月，財團法人中華民國會計研究發展基金會為提高會計學術水準，促進會計準則持續發展、協助工商業健全會計制度，邀集全國會計界的專家、學者；由時任財政部次長的白培英先生發起，並由鄭丁旺教授暨陳家振會計師等人創辦《會計研究月刊》。至今，現由會計研究發展基金會王怡心董事長擔任發行人，會計研究發展基金會吳如玉執行長擔任社長，並由編輯與媒體經驗豐富的鄭惠之擔任總編輯。多年來，承蒙各界的鼎力支持，本刊物得以成為我國倡導會計相關理論與實務的優良專業刊物。

《會計研究月刊》每月透過封面故事、趨勢展望、專業探討、策略管理、租稅與法律、財經新聞和會計圈動態，以及豐富的專欄，來因應重要時事議題的特別企畫與多元報導，也彙整財經趨勢與全球脈動。近年來，隨著資訊科技與ESG永續議題的發展潮流，有更多的新興議題的趨勢分析與深度報導。本刊物可稱是會計與管理相關領域的重要知識庫，有助於公司治理單位、財務長、管理階層、專業人士等，全方位提昇專業能力。《會計研究月刊》已成為企業經營團隊的最佳夥伴，頗受各界好評。

展望未來，在全球化浪潮下，《會計研究月刊》內容將愈趨多元化，提供讀者財會新知、經營管理、永續策略與資訊科技等多元化訊息，並配合辦理數位、實體的宣導活動和研討會，讓讀者擁有更豐富、全方位的新知識。

In October 1985, the Accounting Research and Development Foundation of the Republic of China (Taiwan) initiated the *Accounting Research Monthly* journal with the aim of enhancing academic standards in accounting, promoting the continuous development of accounting standards, and assisting businesses in establishing sound accounting systems. This initiative was spearheaded by Mr. Bai Peiying, the then Deputy Minister of Finance, and co-founded by Professor Cheng Ting-Wang, accountant Chen Jiazhen, and others. Today, the journal is published by Dr. Doris Yi-Hsin Wang, Chairperson of the Accounting Research and Development Foundation, with Wu Juyu serving as President and the experienced editor and media professional Zheng Huizhi as the Editor-in-Chief. Over the years, thanks to the strong support from various sectors, this journal has become a reputable publication that advocates for accounting-related theory and practice in Taiwan.

Each month, *Accounting Research Monthly* addresses important current issues through cover stories, trend outlooks, professional discussions, strategic management, taxation and law, financial news, and accounting sector updates. The journal also features rich columns and special reports on key issues and diverse perspectives, consolidating financial trends and global developments. In recent years, the journal has expanded its coverage to include trend analysis and in-depth reporting on emerging topics such as information technology and ESG sustainability. This journal has become a significant knowledge repository in the fields of accounting and management, supporting corporate governance bodies, CFOs, management teams, and professionals in enhancing their expertise. *Accounting Research Monthly* is now a valued partner for business management teams and has earned widespread acclaim.

Looking forward, in the face of globalization, the content of *Accounting Research Monthly* will become increasingly diversified, providing readers with insights into financial and accounting developments, business management, sustainability strategies, and information technology. The journal will also continue to organize both digital and in-person promotional activities and seminars, offering readers a comprehensive and enriching knowledge base.