社会主义会计学是一门独立的学科,但由于重实务处理,轻理论研究,加上十年动乱的破坏,因而迄今为止,我国的会计学尚未形成一套完整的理论体系.许多在资本主义会计学中早已解决的老问题,对社会主义会计学来说,却是急待研究的新课题.例如,会计原则的理论,目前我国高等财经学院和中等财经学校专业教材都没有关于会计原则方面的章节论述,甚至连会计原则这个名词都避免提及.就是在百花齐放的会计学理论园地里,论述会计原则的文章也极少见.由于缺乏公认的会计原则和有关会计原则的理论,所以会计人员在从事会计工作时,没有明确的行动准则.对会计工作 Although it is an independent discipline, socialist accounting has so far not yet formed a complete theoretical system due to the emphasis on practical and light theoretical research and the devastation of ten years of turmoil.Many studies on capitalism For example, the theory of accounting principles, at present, China’s colleges of higher finance and secondary finance and economics school professional textbooks are not on the accounting principles , Even the term “accounting principles” is avoided, as is the case in the blossoming accounting theory field, where articles dealing with accounting principles are seldom seen.As a result of the lack of generally accepted accounting principles and theories of accounting principles, accounting Personnel engaged in accounting work, there is no clear guidelines for the conduct of accounting work