近几年,我国会计理论的研究取得了突破性的进展。对传统会计观念的更新,澄清人们对会计的某些误解或错误的认识,起了一定的作用。但由于研究范围囿于会计的本质、职能、地位和作用等基本理论问题,这未免给人一种假象:会计理论似乎仅仅局限于此,笔者认为,会计理论应由以下三个层次组成。即:会计的基本理论、会计的方法理论、会计业务处理的理论。一、会计基本理论。是对会计工作高度的理论概括,主要包括:会计的职能、会计的本质、会计原则,在整个会计理论结 In recent years, the research of accounting theory in our country has made breakthrough progress. The updating of the traditional accounting concepts and the clarification of some people’s misunderstanding or misunderstanding of accounting have played a certain role. However, due to the fact that the scope of the study lies in the basic theoretical problems such as the nature, function, position and function of accounting, this gives us an illusion that accounting theory seems to be limited to this. The author believes that accounting theory should be composed of the following three levels. Namely: the basic theory of accounting, accounting theory, accounting theory of business operations. First, the basic theory of accounting. Is a theoretical summary of the height of accounting work, including: the accounting functions, the nature of accounting, accounting principles, the entire accounting theory