会计理论必须前后一贯,否则将严重影响其科学性。我国会计学界存在信息系统论和管理活动论两大学派(以下简称“两论”)。“两论”长期相持,各自突出一种基本职能,不能前后一贯,背离了会计实际,有损其对会计实践的指导作用。用系统的观点进行辩证分析,可有所发现,有所进步。一、 Accounting theory must be consistent, otherwise it will seriously affect its scientific nature. There are two schools of information system theory and management activity theory (hereinafter referred to as “two theories”) in our country’s accounting profession. The “two theories” are long-term stalemate, each highlighting a basic function, can not be consistent, deviate from the actual accounting, undermining its guiding role in accounting practice. Dialectical analysis using the system’s point of view can be found, some progress. one,