编者按：
楼部长的讲话在理论界和实务界，特别是在中国总会计师协会理事、会员中产生了热烈的反响，《中国总会计师》杂志撷取其中的代表，就学习楼部长讲话的体会、管理会计体系建设面临的现状、推进管理会计工作的建议及管理会计的发展对总会计师提出的新要求等方面，提出了各自的观点。本刊将逐一刊登，以飨读者，同时，欢迎广大读者踊跃投稿，发表真知灼见，共同为全面推进管理会计体系建设建言献策。
On Feb. 20th， 2014 the fifth national convention of China Association of Chief Financial Officers was grandly held. Mr. Minister Lou Jiwei from Ministry of Finance gave an important speech Service for Market and Economy， Overall Opening-up of New Situation of Industrial Development.
Mr. Lou’s speech evoked fervent repercussions among cycles of theory and practice， esp. China Association of Chief Financial Officers council directors and members. China Chief Financial Officer subtracts representatives of the speech and puts forwards respective opinions on understanding of the speech， the present situations on management accounting system construction， advice to boost work of management accounting and new demands on the development of management accounting etc. There publishes for readers and welcome your contributions as the same time. Let’s contribute to overall construction of management accounting system together.
