论会计理论与生产力

On Accounting Theory and Productivity

会计理论是人类在漫长的会计实践的基础上，经过人类思维运动所产生的理性认识。不断发展变化的会计实践是会计理论形成的基础，而会计理论的建立依赖于会计实践，受生产力发展的影响。会计实践主要通过价值尺度对劳动耗费和劳动成果进行记录，生产力水平的高低，需要有与之相适应的会计实践管理手段和会计理论。会计理论的完善与会计实践的进步。

Accounting theory is rational knowledge which is based on accounting practice and is the result of human reasoning. The establishment of accounting theory relies on practice and is affected by productivity. In reality, accounting can act as value criterion, recording labour consumption and labour result. The improvement of accounting theory and the development of accounting practice can push productivity forward.