论会计理论丛林与丛林困境

Discussion on the Accounting Theory Jungle and Jungle Dilemma

理论的意义在于解释、预测和指导实践,现代会计理论百年来枝繁叶茂却又迷乱重重,正本清源迫在眉睫。文章总结和梳理了会计理论丛林以及与之并存的会计理论乱象,辨析了乱象的成因,指出摒弃人为纷争回归基本理论才能走出丛林困境。

The significance of the theory is to explain,predict and guide practice. Modern accounting theory has a flourish development but there are numerous confusion,so the radical reform is imminent. This article summarizes and reviews the jungle of accounting theory and the chaos of accounting theory with coexistence,analyzes the causes of the chaos,and points that only abandoning human conflict to return to the the basic theory can go out of the jungle dilemma.