如何构建会计基本理论的结构体系是贯穿会计发展史全部过程的重要问题之一。本文以自然科学完成理论构建所使用的公理化方法的起源观念为基础 ,结合会计学作为社会科学的自身特点 ,探讨了公理化方法在会计应用中的可能贡献并提出了用公理化方法重构会计基本理论结构的理论框架与具体思路 ;在此基础上 ,以稳健主义在构建公理化的会计基本理论中的特殊作用为例 ,具体说明了会计基本理论公理化过程的实现途径 How to construct the structural system of accounting basic theory is one of the important issues that runs through the whole process of accounting history. Based on the concept of axiomatic approach used in the construction of the theory by the natural sciences, this paper discusses the possible contribution of the axiomatic approach to accounting application based on the accounting theory as its own characteristics, and proposes the axiomatic method to reconstruct On the basis of this, taking the special role of conservatism in the construction of axiomatic accounting theory as an example, this paper concretely illustrates the ways of axiomatic process of accounting basic theory