一、前言会计,作为一项经济管理活动,随着社会经济的发展,越来越受到人们的重视。然而,回顾几十年会计理论的研究方法,发现基本上采用的是“传统的分析还原法”。这种方法是随着近代科学及工业革命发展而来的,是机械时代的产物。分析还原法的研究原理是将复杂事物及其关系还原为简单的事物及关系。将整个割裂为它们的组成部分,然后再分别考察这些被简化了的关系及部分。但是,当代社会经济高速发展,一方面使得各社会活动分工日趋精 First, the foreword Accounting, as an economic management activities, with the social and economic development, more and more people’s attention. However, reviewing decades of accounting theory research methods, we found that basically the “traditional analytical reduction method.” This method is with the development of modern science and industrial revolution came, is the product of the mechanical age. Analysis of the reduction principle of the study is to complex things and their relations reduced to simple things and relationships. The whole split into their components, and then examine these simplified relationships and parts. However, the rapid social and economic development in contemporary China has, on the one hand, made the division of labor among social activities increasingly sophisticated