通过对《会计研究》百期刊发的涉及国外会计理论与方法的文章的分析,特对我国引进国外会计理论与方法的问题,提出以下几点改进建议: 一、强化对会计理论与方法引进工作的宏观控制。中国会计学会作为我国会计界的最高学术组织机构,应当负责制定引进国外会 Through the analysis of the articles about Accounting Theory and Methods published in the Accounting Studies of the 100th period, this paper puts forward the following suggestions to improve the introduction of the theory and method of foreign accounting: First, to strengthen the introduction of accounting theory and methods Macro control. As the highest academic organization in China’s accounting field, China Accounting Association should be responsible for formulating the introduction of foreign countries