科学发展史告诉我们，任何科学的产生与发展都是以自身的理论为先导和基础，只有理论才能说明科学的性质、研究客体和规律性，否则就不成其为科学。会计经几千年的演变脐身于科学之林，因为有完善的理论体系。有人称其由基础性理论、规范性理论和行为性理论所构成①。基础性理 The history of scientific development tells us that the emergence and development of any science takes its own theory as its guide and basis. Only the theory can explain the nature of science, study its objects and laws, or it can not be regarded as science. Accounting for thousands of years of evolution of the umbilical science in the forest, because of a sound theoretical system. Some say it consists of basic theory, normative theory and behavioral theory. Basic rationale