会计作为一个信息系统和一项管理工具,是任何社会所必不可少的。而且从发展趋势来看,生产越现代化、生产规模越大,越需要会计。我们认为西方会计与我国会计在核算对象、程序、方法等方面是有许多共性的,但也存在着许多差别。这就向我们提出了一个如何借鉴西方会计的问题。本文就此提出一些粗浅的看法。一、如何借鉴西方会计理论由于中国和西方国家意识形态的不同,会计理论 Accounting as an information system and a management tool is indispensable to any society. And from the development trend, the more modern the production, the larger the scale of production, the more need for accounting. We think there is a lot in common between western accounting and accounting in China in terms of accounting objects, procedures and methods, but there are also many differences. This put forward to us a question on how to learn from western accounting. This article put forward some superficial views on this. First, how to learn from Western accounting theory Because of the ideological differences between China and Western countries, accounting theory