会计有没有、要不要以及如何体现中国特色，是研究我国会计理论方法体系的首要课题，也是我国会计改革与发展的立足点。虽然我们已经确立了建立具有中国特色的适应社会主义市场经济发展要求的会计理论、方法体系。但是，目前关于会计的中国特色仍然存在不少异议，其主要观点如? Whether accounting and whether or how to embody Chinese characteristics is the primary task of studying the methodology of accounting theory in our country and also the starting point of accounting reform and development in our country. Although we have already established the accounting theory and method system with Chinese characteristics to meet the requirements of the development of the socialist market economy, However, there are still many objections to the Chinese characteristics of accounting at present, such as the main point of view?