一、会计理论及会计理论研究方法美国著名会计学家利特顿尔认为,会计理论通过在会计中清晰地思维来证实自身存在的合理性……会计理论的职责是对信念和惯例加以批评性分析,阐明经验与推广最佳经验,并引导对会计工作的起源和结果的直接关注。亨德里克森在其《会计理论》中指出, First, the accounting theory and accounting theory research method The famous American accounting expert Littrton believes that accounting theory through the clear thinking in accounting to confirm the existence of its own rationality ... Accounting theory is the responsibility to criticize beliefs and practices Analyze, clarify best practices in experience and promotion, and direct direct attention to the origins and consequences of accounting work. Hendrickson pointed out in his “Accounting Theory”