长期以来,对会计方法体系赖以建立的理论基础问题,始终没有得到统一。资本主义会计学是建立在“等式学说”基础之上的,这种把会计方法体系建立在简单的数学公式之上的理论,同拉普拉斯曾经想通过数学的计算找出一个能预知宇宙一切的万能公式一样,是徒劳的,是对发展的现实毫无裨益的。复杂而丰富的会计实践无法用一种数学方法来概括。我国取得社会主义胜利后,人们试图以马克思主义哲学和政治经济学为基础建立社会主义会计学,但这个目的并没有完全达到,会计界一直没有摆脱从“会计平衡方程式”出发来研究会计方法体系的模式。这个问题,易庭源著的《资金运动会计理论》对我们作 For a long time, the theoretical basis for the establishment of an accounting method system has never been unified. Capitalist accounting is based on the “doctrine of equality,” a theory that builds the system of accounting methods on simple mathematical formulas, and Laplace once wanted to find a predictable Like all universal formulas in the universe, it is futile and will not help the reality of development. Complicated and rich accounting practices can not be summed up in a mathematical way. After our country won the victory of socialism, people tried to establish socialist accounting based on Marxist philosophy and political economy. However, this goal has not been fully met. The accounting profession has not got rid of the accounting system from the “Accounting Balance Equation” Mode. This issue, easy to set the source of “capital movement accounting theory” to us