会计理论的发展,是一个由具体到抽象,再由抽象回到具体,不断循环往复,螺旋上升的过程。由具体到抽象,指的是会计理论,一些基本的认识和概念,是从具体会计实践中概括抽象而来的。由抽象回到具体,则指用既已抽象出来的认识、概念,来解释会计实践,指导会计实践。抽象认识、概念的有效性,受实践的检验。我国会计学术研究,在80年代以前,偏重基本会计理论的探讨,对诸如会计的本质、对 The development of accounting theory is a process that goes from the concrete to the abstract, from the abstract back to the concrete, from the continuous circulation and the spiral. From specific to abstract, it refers to the accounting theory, some basic understanding and concept, which are abstracted and abstracted from the concrete accounting practice. From the abstract back to the concrete, refers to the already abstract abstractions, concepts, to explain the accounting practice, guiding accounting practice. Abstract understanding, the validity of the concept, the test by practice. In the academic research of accounting in China, prior to the 1980s, emphasis was placed on the discussion of the basic accounting theory, and on the nature of accounting,