账户按用途和结构分类是会计基础理论的一个重要问题，也是进一步加深认识各类账户及其构成体系所必须的。然而，由于目前我国会计改革与会计制度的发展变化，各种会计教材对这种分类方法的具体内容的看法很不一致，急需加以研究探讨，以期求得较为一致的意见，以利于会计理论 The classification of accounts by purpose and structure is an important issue in the basic theory of accounting and is necessary for further understanding of various accounts and their constitutional systems. However, due to the current changes in accounting reform and accounting system in our country, various accounting teaching materials have very different opinions on the specific contents of this classification method, which are urgently needed to be explored in order to seek more consistent opinions in favor of accounting theory