近年来,我国会计学界对建立具有中国特色的会计理论体系问题进行了认真地探索,并取得了许多实质性的重大进展。但就总体而言,笔者深感不足之处,在于缺乏用实践的观点来研究会计理论。结果一方面使会计理论过于空泛,缺乏对会计实践的实际指导意义;另一 In recent years, China’s accounting profession has conscientiously explored the issue of establishing an accounting theory system with Chinese characteristics and has made many substantive and significant progress. However, on the whole, I am deeply inadequate, lies in the lack of practical point of view to study accounting theory. As a result, accounting theory is too vague on the one hand and lacks practical guidance to accounting practice. On the other hand,