从学科的发展历史来看,所有的学科都应该有该门学科的理论体系问题,对这些问题的研究,决定着该门学科的发展方向和发展速度.因此,会计学科同其他学科一样,面临的首要任务是长期不懈地进行该门学科的理论体系问题的研究.本文试图从构建我国会计理论体系的原则,构建我国会计理论体系研究的方法和我国会计理论体系结构的设想等几方面作一些探讨. From the history of discipline development, all disciplines should have the theoretical problems of the discipline, and the study of these questions determines the direction and speed of development of the discipline, so the discipline of accounting faces the same problems as other disciplines The chief task of which is to make a long-term and untiring research on the theoretical system of this discipline.This paper attempts to make some suggestions on the principles of constructing our country’s accounting theory system, the methods of constructing our country’s accounting theory system and the ideas of our country’s accounting theory system structure Discussion.