读了杨雄胜同志的来信,深受启发。对文章中提出的一些问题,我们也有同感。同时,对其中的一些观点,我们有不同的看法。希望借此机会,谈一下我们对当前我国会计理论研究方面一些问题的看法,就教于各位专家和杨雄胜同志。一、关于会计研究的立足点讨论会计研究的立足点,应该从会计的定义入手。目前各种书籍和文献中用得较为广泛的是1970年美国注册会计师协会的定 After reading a letter from Comrade Yang Xiongsheng, I was deeply inspired. We also share some of the questions raised in the article. At the same time, we have different views on some of these points. I hope to take this opportunity to talk about some of our current views on the accounting theory of some of the views, teach you to experts and Comrade Yang Xiongsheng. First, the foothold on accounting research Accounting research foothold, we should start from the definition of accounting. Currently used in a variety of books and documents is more widely used in the 1970 American Institute of Certified Public Accountants