一、用科学发展观指导会计理论发展目前对会计理论的认识存在一些偏见:“理论无用论”认为,我们现在的工作是按制度规定办事,需要的是制度规定的技术和方法,不是按理论办事;“理论替代论”认为,学理论不如学制度,学规定,学实务,学了就能用,学理论是远水不解近渴;“理论模糊论”认为,理论越学越糊涂,东说东有理,西说西有理,不知谁有理;“理论深奥论”则认为,理 First, with the scientific development concept to guide the development of accounting theory There are some prejudices in the current understanding of accounting theory: “theory of useless theory ” that we are now working according to the rules and regulations, what is needed is the system of technology and methods, not According to theory; “theory of alternative theory ” that the theory of learning is not as good as learning system, learning rules, learn practical, learn can use, theory of learning is far from water to understand thirst; "theory of fuzzy theory The more the theory is, the more confused the study is, the east is rational in the east, the west is rational and the other does not know who is rational; the theory of profound theory,