方志概述设置及编写、大事入志宏观把握、政绩入志、不注引录书目、民国纪年与公元纪年混用诸问题,志界同仁中有些理论观点与编纂实践相悖。本文对若干理论观点与编纂实践相悖的现象进行分析归纳,并结合作者方志编纂实践的体会阐述具体处理原则与方法。 The general outline of setting and compiling of local chronicles, the grand mastery of major events, the entry of political achievements, the absence of bibliographic quotations, the mixed use of the Republic of China and the second year of AD, some of the theoretical points of view among the bloggers are contrary to the compilation practice. This article analyzes and summarizes the phenomena that some theoretical views contradict the compilation practice, and elaborates the specific handling principles and methods in combination with the compilation of the author’s compilation practice.