本文针对目前我国会计理论过于空洞、会计理论体系残缺不全等弊端,以会计实践作为研究基础,以会计本质作为叙述起点,因而提出了会计理论体系结构,即会计基础理论、会计对象管理应用理论和会计行为主体管理应用理论三大部分构成的观点. In this paper, the current accounting theory in our country is too empty, incomplete accounting theory and other malpractices, accounting practice as the basis for the study to the nature of accounting as a starting point for the narrative, and thus put forward the accounting theory architecture, that is, accounting theory, accounting object management theory and Accounting behavior management theory of the main composition of the three major points of view.