一、坚持理论联系实际，为现实服务理论联系实际，为现实服务的学风是财会理论研究工作所要遵循的指导思想。它不仅是会计学会工作的重要出发点，也是财务部门工作的指导思想。当前，在我们的财会队伍中，对财会理论研究有各种误解，好象工会财会工作没有理论可研究，好象理论 First, to adhere to the theory with practice, the reality of service theory with practice, the style of study for the reality of the financial theory is to study the work to follow the guiding ideology. It is not only an important starting point for the work of the Accounting Society, but also the guiding ideology for the work of the finance department. At present, there are various misunderstandings in the study of accounting theory in our accountancy ranks. It seems that there is no theoretical study on the trade union work of the trade unions, as if the theory