一、会计改革与会计发展的关系是“发展——改革——发展”的关系会计,是对经济活动实施管理的能动行为,是经济管理的重要组成部分。从这个意义上讲,会计又称为“会计管理”。会计管理的实践与会计管理的理论,又称为“会计工作”与“会计学”。所以,会计是会计实践与会计理论、会计工作与会计学的总称。会计实践先于会计理论。一切会计理论都是在会计实践的基础上通过抽象、概括、提炼、升华产生出来的。没有会计人员从事的会计实践,就根本不可能出现会计理论;而这些会 First, the relationship between accounting reform and accounting development is the relationship-based accounting of “development-reform-development”. It is an active act of implementing and managing economic activities and an important part of economic management. In this sense, accounting is also known as “accounting management.” The practice of accounting management and accounting management theory, also known as “accounting work” and “accounting.” Therefore, accounting is a combination of accounting practice and accounting theory, accounting work and accounting. Accounting practice before accounting theory. All accounting theory is based on the accounting practice by abstracting, summarizing, refining and sublimation generated. Without the accounting practice practiced by accountants, it is impossible for accounting theories to emerge;