关于会计理论建设与发展的几个问题

Issues about the Construction and Development of Accounting Theory

会计理论建设是一个关系到会计学健康发展的重要问题。会计研究应该以中国哲学、西方哲学和马克思主义哲学为指导,以"天人合一"的整体观作为会计哲学的基础,建立基于中华传统的会计文化,构建具有中国特色的会计理论体系。要切实把握会计学的本质,加强会计信息和控制系统的建立和完善,提高会计在经济发展中的作用。要认真总结我国会计理论和方法的创新经验,充分挖掘我国会计思想宝库,深入研究我国现实的会计问题,创建和发展基于我国实际的本土会计理论与方法。

The construction of accounting theory is an important issue related to the healthy development of accounting.Accounting research should be guided by Chinese traditional philosophy, western philosophy and Marxist philosophy. With the holistic view of "Heaven and Man" as the foundation of accounting philosophy, we should establish an accounting culture based on Chinese tradition, and build an accounting theory system with Chinese characteristics. It is necessary to grasp the essence of accounting,strengthen the establishment and improvement of accounting information and control systems, and improve the role of accounting in economic development. We must conscientiously sum up the innovative theory and methods of China's accounting practice. Based on fully understanding of China's accounting thought, studying the actual accounting problems in China, we can create and develop local accounting theories and methods based on China's reality.