随着社会主义市场经济的快速发展，会计工作的重要性日益突出，为会计工作提供理论支持的会计理论研究已显得越来越重要。理论来源于实践，反过来为实践服务，这是马克思主义认识论的基本原理，会计理论尤为如此。当前，我国正处于经济发展的转轨时期，会计工作倍受各方面... With the rapid development of the socialist market economy, the importance of accounting work has become increasingly prominent. The study of accounting theory, which provides theoretical support for accounting work, has become more and more important. Theory comes from practice, which in turn serves practice, which is the basic principle of Marxist epistemology, especially accounting theory. At present, our country is in a transition period of economic development, and accounting work is greatly affected by all aspects ...