拙文“论会计理论体系的基础理论与起点理论”在《会计研究》1992年第1期披载后,即陆续拜读到不少批驳笔者论点或与笔者商讨的争鸣文章,感佩至深,受益匪浅。为增进学术交流,更好地探索具有中国特色的会计理论体系的构建,兹就较有代表性的两篇文章即张龙平的“也论会计学的理论基础”(载《会计研究》1992年第6期,以后简称“张文”)、赵文先的“论我国会计理论体系”(载《四川会计》1993年第6期,以后简称“赵文”),再谈点陋见,以期就正于会计界同仁。 Zhuo Wen “on the theoretical basis of accounting theory and theory of the starting point,” the “Accounting Research” in 1992 after the first one published, that one after another to read a lot of contention on the author’s argument or discussion with the author of controversial articles, admiration, deeply benefited bandits shallow. In order to promote academic exchanges and better explore the construction of an accounting theory system with Chinese characteristics, two representative articles, namely, “The Theory of Accounting (also on the Theoretical Foundations of Accounting)” (Accounting Research, 1992, p. 6, hereinafter referred to as “Zhang Wen”), Zhao Wenxian’s “On China’s Accounting Theory System” (containing “Sichuan Accounting” 1993 No. 6, hereinafter referred to as “Zhao Wen” Accounting colleagues.