责任会计的理论基础是指建立责任会计的客观依据。责任会计的产生和发展都是基于一定的理论作为其基础的。这些理论应包括哪些内容?这些内容的基本内涵及其对责任会计的主要影响如何?这是有待于责任会计理论研究和实际工作者进一步深入探讨的问题。本文拟对 The theoretical basis of responsible accounting refers to establishing an objective basis for responsible accounting. The emergence and development of responsible accounting are all based on a certain theory. What should be included in these theories? What are the basic connotations of these contents and what are the main influences on responsible accounting? This is a question to be studied further by the theory of responsible accounting and the actual workers. This article is right