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1.会计理论发展缓慢的问题。长期以来,我国的会计理论研究专职机构少,会计理论研究任务主要由各大专院校承担,研究人员多是会计教员,他们往往把理论研究作为副业来搞,研究课题无计划、研究目标不明确,加上研究经费不落实,实验、研究、成果推广应用不配套,严重影响了会计理论的发展。甚至在不少方面,会计理论还落后于会计实践,制约了会计改革的深化。因此,必须改变这种状况。
1. The slow development of accounting theory. For a long time, there are few full-time institutions for accounting theory research in our country. The task of accounting theory research is mainly undertaken by colleges and universities. Most of the researchers are accounting teachers. They often engage theoretical research as sideline, and research projects are unplanned and research objectives are not clear , Together with the fact that the research funds are not implemented, experiments, research and application of the results are not complete and seriously affect the development of accounting theory. Even in many aspects, accounting theory lags behind accounting practice, which restricts the deepening of accounting reform. Therefore, this situation must be changed.