社会主义市场经济需要与之相适应的会计理论体系。建立和发展我国的会计理论体系。是我国会计界目前正致力奋斗、共同探索的主题。本文试从中西对比的角度,就改革开放以来,我国对财务会计基本理论的定义、作用和内容的研究进行简要的回顾与初步分析,提出若干个人的看法。一、财务会计理论的定义一般意义上的理论是指“人们由实践概括出来的关于自然界和社会的知识的有系统的结论”(见《现代汉语辞典》),这种基本的理论概念在我国已普遍为人们所接受。因此,笼统的会计理论的定义,可以概括为: The socialist market economy needs an appropriate system of accounting theory. Establishing and developing China’s accounting theory system. It is the theme that Chinese accounting circles are currently working hard to explore together. This article tries to make a brief review and preliminary analysis of the definition, function and content of China’s basic theory of financial accounting from the angle of comparison between China and the West from a perspective of China’s reform and opening up and put forward some personal opinions. I. Definition of Financial Accounting Theory The general theory refers to “the systematic conclusion that people practice knowledge about nature and society” (see “Modern Chinese Dictionary”). This basic theoretical concept It has generally been accepted by our people in our country. Therefore, the general definition of accounting theory can be summarized as: