全国会计工作会议系列报道之五──重视理论研究服务现实工作全国会计工作会议的又一主要议题是讨论加强会计理论研究问题。理论来源于实践，它又反过来能动地指导实践工作的进一步完善和提高。在我国的会计改革中，一方面取得了不少成功的经验，但同时也需要对改革中出现... National accounting work series of five reports ─ ─ emphasis on the reality of the work of theoretical research National accounting conference is another major topic is to discuss the issue of strengthening accounting theory research. Theory comes from practice, which in turn guides the further improvement and enhancement of practical work. In our country’s accounting reform, on the one hand, we have gained a lot of successful experiences, but at the same time, we also need to make some changes in the reform.