任何一门科学的建立,都有其独特的理论体系,不然就不能称其为科学。会计学亦是如此。其通过对各种财务活动、财务报表等的收集、整理、分类与分析,为相关企业的经济发展战略的制定提供了较为详细的参考数据,这些都基于它本身较为系统的理论体系。不过也应看到,会计学在开始建立时,其自身的理论体系并没有十分严密和完整,它是在之后的生产发展中日趋完整起来的。下文仅就会计学的几个基本理论问题作以探讨。 Any one of the establishment of science, has its own unique theoretical system, otherwise it can not be called science. The same is true of accounting. Through the collection, sorting, classification and analysis of various financial activities and financial statements, it provides more detailed reference data for the formulation of the economic development strategies of the related enterprises, all based on its own systematic theoretical system. However, it should be noted that when it came to establishing accounting, its own theoretical system was not so tight and complete. It was gradually becoming more and more complete in the later development of production. The following text only discusses some basic theoretical issues of accounting.