当前我国的经济正在经历由计划经济体制向市场经济体制的转变，因而给会计环境带来了巨大变化。这种变化给会计实务工作者、理论研究人员提出了许多新问题，其中会计理论研究的模式应该是怎样的，值得我们思考和研究。本文在回顾我国会计理论发展的基础上，分析目前的现状，推测我国会计理论发展的未来 At present, the economy of our country is undergoing a transition from a planned economy to a market economy and has brought tremendous changes to the accounting environment. This change has raised many new questions for accounting practitioners and theoreticians. The mode of accounting theory research should be what it is worth to think and study. Based on the review of the development of accounting theory in our country, this article analyzes the present situation and speculates the future of the development of accounting theory in our country