《财会通讯》和有关几个报刊编辑部,给我转来了一些关于探讨会计理论的读者来信,我想结合中国会计学会提出的“建立具有中国特色的会计理论方法体系”这一主题,谈谈目前会计理论研究中的几个问题。个人管见,仍属探讨性质,谬误之处,仍望指正。一会计,是一个单一概念,不是一个集合概念。从“会计”这一概念诞生之日起,人们就把它理解为“会计工作”,是一种管理经济的实践活动,因而人们称会计是“经济管理的重要组成部分”;会计学是研究会计工作规律的一门学问,是对会计工作实践经验的总结和理论的概括。会计学来自于会计工作的实践,又服务和指导会计工作的实践。没有会计工作的实践,会计学的建立和发展就 I received some letters from some readers of newspapers and periodicals about the theory of accounting. I would like to talk about the theme of “establishing a system of accounting theory with Chinese characteristics” proposed by China Accounting Association Some Problems in the Study of Accounting Theory. Personal opinion, still explore the nature, fallacy, still looking correction. An accounting, is a single concept, not a collection concept. Since the birth of the concept of “accounting,” people have interpreted it as “accounting work.” It is a practical activity in the management of the economy. Accounting is therefore called “an important part of economic management.” Accounting is the study of Accounting knowledge of the law of a learning, accounting practice is the sum of experience and theoretical summary. Accounting from the practice of accounting work, but also service and guidance accounting practice. There is no accounting practice, the establishment and development of accounting