会计理论体系结构,就是将各种会计理论按照一定的逻辑关系有机结合而形成一个完整、多层次的理论结构系统,即对会计实践进行理性认识和指导的规范化理论系统。这个会计理论体系结构应当能完整准确地回答两方面的问题:一、会计工作是一个什么性质的工作,它在人们的社会经济生活中有什么作用;二、怎样才能把会计工作做好,有哪些规律可循。 The system of accounting theory is to form a complete and multi-level theoretical structure system by combining various accounting theories according to a certain logical relationship, that is, a standardized theory system of rational understanding and guidance of accounting practice. This accounting theory architecture should be able to answer two questions in a complete and accurate way: First, what is the nature of the accounting work and its role in people’s social and economic life; Second, how can we do a good job accounting, there are What rules to follow.