（一）什么是会计理论？或者说，如何认识并把握会计理论？这是一个争议较大的话题。传统的会计理论研究者通常都倾向于认为，会计理论是“一套逻辑严密的原则：①使实务工作者、投资人、经理和学生更好地了解当前的会计实务；②提供评估当前会计实务的概念框架；③指导新的实 (A) What is accounting theory? Or, how to understand and grasp the accounting theory? This is a controversial topic. Traditionally, accounting theory researchers tend to think that accounting theory is "a set of rigorous principles: ① enabling practitioners, investors, managers and students to better understand current accounting practices; ② providing an assessment of current accounting practices The conceptual framework; ③ guide the new reality