会计理论结构问题的研究是由会计实务的发展水平和会计理论工作者的认识水平决定的。笔者认为,新形势下会计的基本理论结构应包括会计假设、会计职能、会计目标、会计准则、会计要素、会计环境、会计程序等内容。 The study of the structure of accounting theory is determined by the level of development of accounting practice and the level of knowledge of accounting theory workers. The author believes that the basic theoretical structure of accounting under the new situation should include accounting hypotheses, accounting functions, accounting objectives, accounting standards, accounting elements, accounting environment, accounting procedures and so on.