讲求经济效益是一切社会经济活动的共同要求,由于会计和经济效益的天然血缘关系,讲求经济效益必然促进会计的发展。但社会主义的经济效益与资本主义的经济效益有本质的区别,这就必须使社会主义的会计理论体系与资本主义的会计理论体系,具有许多根本不同的特点。我国会计理论的建设,要有中国的特色,要具有社会主义的本质属性,要符合“四化”建设的实际需要。建立具有中国特色的、以提高经济效益为中心的会计理论、方法体系。所谓“具有中 Paying attention to economic benefits is the common requirement of all social and economic activities. Due to the natural blood relationship between accounting and economic benefits, it is inevitable to emphasize economic benefits to promote the development of accounting. However, the essential difference between the economic benefits of socialism and the economic benefits of capitalism requires that there be many fundamentally different characteristics between the socialist accounting theory and the capitalist accounting theory. The construction of accounting theory in our country needs to have the characteristics of China and must possess the essential attributes of socialism, so as to meet the actual needs of the construction of the “four modernizations.” Establish an accounting theory and method system with Chinese characteristics and focusing on improving economic efficiency. The so-called "with