当前会计理论研究的重点,究竟应放在什么地方,如何使会计这门应用科学适应当前商品经济的发展,并随着商品经济的发展逐步提高和完善,反转来又促进商品经济的更大发展呢?如何使会计这门应用科学更好地为提高生产力,提高经济效益这个中心服务呢?我认为这就是当前会计理论研究的重点所在。这决不是空对空的理论。这里我提出三点想法: 1.会计理论工作者和经济管理部门的财会人 At present, what should be the focus of current accounting theory research? How to make the applied science of accounting adapt to the current development of commodity economy and gradually improve and perfect with the development of commodity economy, How to make this applied science of accounting better serve the central task of raising productivity and improving economic efficiency? I think this is the focus of current accounting theory research. This is by no means an air-to-air theory. Here I put forward three ideas: 1. Accounting theory workers and financial management sector accounting people