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中国会计界近年来存在着一种矛盾着的反常现象:一方面,会计理论研究异常活跃,已取得了一系列被认为是“重大的”、“突破性的”研究成果,从而形成了会计理论空前繁荣的局面;另一方面,广大会计实际工作者在处理具体会计实务时,又深感缺乏有针对性和现实性的会计理论作指导。会计是一门应用学科,理论与实践本不该有多大距离。然而,如今出现上述矛盾现象,却不能不使我们每一个会计理论工作者深思:在会计理论繁荣的背后,是否掩盖了理论研究自身存在的许多不足?
In recent years, Chinese accounting circles have a contradictory anomaly: on the one hand, the study of accounting theory has been unusually active and a series of research results that have been deemed “significant” and “breakthrough” have been made, thus forming an accounting theory Unprecedented prosperity; the other hand, the majority of accounting practitioners in dealing with specific accounting practices, but also deeply lacking in targeted and realistic accounting theory as a guide. Accounting is an applied discipline, theory and practice should not have much distance. However, the above-mentioned contradictions now appear to us that each one of our accounting theoreticians can not but ponder whether behind the prosperity of accounting theory masks many deficiencies of theoretical research itself.