全国第三届研究生会计学术讨论会于1987年12月上旬在中南财经大学召开。来自全国14所高校的会计硕士研究生、博士研究生以及有关单位的领导、专家、教授出席了会议。现将会议讨论的主要问题综述如下: 一、关于会计理论建设的问题代表们针对我国当前会计理论研究与实际联系不够密切的现象,提出不要急于试图建立一个完整的理论体系,而应深入地研究一些“小问题”、“小理论”。这样,既有利于直接指导实践,服务实践,也便于在时机成熟时,将众多“小理论”加 The Third National Graduate Accounting Symposium was held in early December 1987 at Zhongnan University of Finance and Economics. At the meeting, leaders, experts and professors of accounting masters and doctoral students from 14 colleges and universities all over the country attended the conference. Now the main issues discussed in the conference are summarized as follows: I. Issues Concerning the Construction of Accounting Theory In response to the phenomenon that the current accounting theory in China is not closely related to the actual connection, the deputies proposed not to rush to establish a complete theoretical system but to conduct an in-depth study Some “small problems”, “small theory.” In this way, it will be conducive not only to direct the practice and practice of services, but also to facilitate the “small theory” plus