当前会计工作已从单一的写写算算的职能,进而通过会计核算为企业的生产经营和投资活动提供信息和服务,在不少企业已体现了投资的合理性与节约性,并取得了明显的经济效益;但不可承认由于会计工作者目前的地位和信息来源上存在的局限性,尚不能充分发挥其应有的或者更大的作用,所以我认为在会计理论上应强调理论为实践服务。目前会计信息尚不能在同行业间广泛进行交流,这就使会计人员无法对本企业的实 The current accounting work has been written from a single calculation functions, and then through accounting for the production and operation of enterprises and investment activities to provide information and services, in many enterprises have demonstrated the investment rationality and economy, and made clear However, we can not admit that due to the limitations of the accounting profession’s current status and information sources, we can not give full play to its due or greater role, so I think in the accounting theory should emphasize the theory of practice services . The current accounting information is not yet widely available in the same industry to communicate, which makes the accounting staff can not be the real business