十一届三中全会以来,党和国家为我们会计理论工作者创造了良好的条件.许多会计专家、学者提出了很多富有独创的有价值的见解,学术讨论空前活跃,但是,也有一些应该引起注意的问题.特提出以下浅见,供参考. 一、会计理论研究,要注重研究现实问题邓小平同志曾经指出:有相当一部分理论工作者对于社会主义现代化建设实践中提出的种种重大问题缺乏兴趣,不愿意对现实问题进行调查和研究,表示要同现实保持距 Since the Third Plenary Session of the Eleventh Central Committee, the party and state have created favorable conditions for our accounting theory workers, and many accounting experts and scholars have come up with many original and valuable insights. The academic discussions have been unprecedentedly active. However, there are also some issues that should be caused Attention should be paid to the following observations: I. A Study of Accounting Theory, Emphasis on Studying Practical Problems Comrade Deng Xiaoping once pointed out: A considerable number of theoretical workers lack interest in the major issues raised in the practice of socialist modernization, and no Willing to investigate and study realistic problems and show that they should keep their distance from the reality