马克思主义基本原理告诉人们:理论来源于实践,反过来又指导实践。这是我们应当坚持的真理。我认为,所谓会计理论,指的是人们积累起来的关于实践规律性认识的知识体系,它是制定会计政策、规范会计行为、指引会计工作的基本依据。做好会计工作,只会 The basic principles of Marxism tell people that theory comes from practice, which in turn guides practice. This is the truth that we should uphold. In my opinion, the so-called accounting theory refers to people’s accumulated knowledge system about the practice of regularity. It is the basic basis for formulating accounting policies, regulating accounting behavior and guiding accounting work. Good accounting, only