中国会计学会的负责同志曾将我国近年来讨论的主要理论问题归纳为六类: (1)会计基本理论问题,包括:会计的性质和职能、会计工作在经济管理中的地位和作用等; (2)会计原则和会计制度问题,包括:如何改善我国财会制度,建立社会主义会计原则;研究会计制度设计和会计工作的组织形式等;(3)财会工作的现实问题,包括:如何发挥会计对提高经济效益的作用,如何配合企业整顿、推行经济责任制和开展全面经济核算等;(4)加强会计监督,建立审计制度问题,包拓:如何充实和完善国民经济监督体 The responsible comrades of China Accounting Society have summarized the main theoretical issues discussed in recent years in China into six categories: (1) The basic theoretical problems of accounting, including the nature and functions of accounting, the status and role of accounting in economic management; 2) accounting principles and accounting system issues, including: how to improve China’s accounting system, the establishment of socialist accounting principles; study the design of accounting systems and accounting forms of work organization; (3) the practical problems of accounting work, including: how to play accounting Improve economic efficiency, how to cooperate with enterprises to rectify, promote economic responsibility system and carry out comprehensive economic accounting; (4) strengthen accounting supervision and establishment of audit system, Baotuo: how to enrich and perfect the national economy supervision body