一、会计理论及其功能在认识“理论”的含义及功能时,哲理上,有三个思想根源:归纳主义论(reductionism)、工具主义论(instrumentalism)和现实主义论(realism)。会计学家对会计理论的界定是在上述认识根源的基础上完成的。然而,就所接触的文献看,其各自的表述并不相同,迄今尚未有一个公认的会计理论定义。莫斯特(Most,1977)认为“会计理论是会计学的分支,其由对实务的原则 I. Theory and Function of Accounting There are three ideological roots in the philosophical understanding of the meaning and function of ”theory “: reductionism, instrumentalism and realism. The accountants’ definition of accounting theory is based on the above-mentioned cognition. However, according to the literatures contacted, their respective expressions are not the same. So far, there is no generally accepted definition of accounting theory. Most (1977) argues that ”accounting theory is a branch of accounting that is governed by the principles of practice