会计学曾被简单地认为是簿记的技术（艺术），也常常有人抱怨，会计学没有自己的基础理论。实际上会计学研究的基础理论的薄弱与会计研究人员视野的狭窄有紧密的联系。会计学者如能拓展自己的研究视野，从理论经济学中寻求一些有关基础理论的启迪或方法论的借鉴，来充实会... Accounting has simply been considered bookkeeping technology (art), but also often complained that accounting does not have its own basic theory. In fact, the weakness of the basic theory of accounting research is closely linked to the narrowness of the view of accounting researchers. If accounting scholars can expand their research horizons, from the theory of economics to seek some inspiration about the basic theory or methodological reference to enrich ...