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本文主要对我国会计研究理论的发展进程进行归纳总结,首先,本文按时间把我国会计研究划分为两个阶;第一阶段是新中国成立到会计学会成立的三十年,为初始起步阶段,第二阶段是中国会计学会成立以来会计理论研究的发展,为深入发展及创新阶段,按阶段归纳总结了我国会计理论研究在各个阶段发展的基本情况。其次,通过回顾过去,展望了未来我国会计理论研究将面临的问题、挑战及应对措施。最后是结语,通过梳理,期对我国会计理论研究有所启迪。
This paper mainly summarizes the development of accounting theory in our country. First of all, this article divides our country’s accounting research into two stages according to time. The first stage is the founding of New China to the accounting society for thirty years. As the initial initial stage, The second stage is the development of accounting theory research since the founding of Accounting Society of China. In order to deepen the development and innovation stage, the author summarizes the basic situation of the development of accounting theory research in all stages according to stages. Secondly, through the retrospect of the past, the paper expects the problems, challenges and countermeasures that the accounting theory research in our country will face in the future. Finally, the conclusion, through the carding period of enlightenment on the study of accounting theory in our country.