会计理论体系是指通过人类长期会计实践而积累起来的一套反映会计本质特征和揭示会计内在规律性的知识体系,亦即是一个具有一定层次性结构和功能的对会计运行机制进行全面描述、规范的理论系统。笔者认为,会计理论体系可分为基础理论与起点理论两部分,其含义均有严格的规定性,下面谈谈笔者的看法。 The system of accounting theory refers to a set of knowledge system that reflects the essence of accounting and reveals the inherent regularity of accounting through the long-term human accounting practice. That is to say, it is a comprehensive description of accounting operating mechanism with a certain level of structure and function, Normative theoretical system. The author believes that the accounting theory system can be divided into two parts, the basic theory and the starting point of the theory, its meaning has strict rules, let me talk about the author’s view.