会计理论是人类在长期的会计实践基础上,经过思维运动所产生的关于会计的理性认识,也就是概念、观点的体系,反过来又用于指导会计实践。会计理论的研究方法就是在会计实践的基础上,如何达到从感性认识到理性认识的方法;也是为了会计理论研究的精确化,趋于完善对会计特定研究对象具有技术性的具体方法。 Accounting theory is a system of people’s rational cognition, that is, concept and viewpoint, which is produced by thinking movement on the basis of long-term accounting practice and which in turn is used to guide accounting practice. Accounting theory is based on the practice of accounting practices, how to achieve from the perceptual understanding of the rational understanding of the method; but also for the accuracy of accounting theory, tends to improve the accounting specific research object with technical specific methods.