刍议我国会计理论的研究张汉俊会计理论和实践的发展，归根到底要依存经济的发展和企业管理的客观要求，它不可能脱离和超越宏观经济条件与环境而孤立地发展。如何加强会计理论研究，推动会计实践的发展，在社会主义市场经济条件下显得尤为重要。一、深化对会计理论研究必... Humble Opinion on Accounting Theory in China Zhang Hanjun The development of accounting theory and practice depends on the development of economy and the objective requirements of enterprise management in the final analysis. It is impossible for it to develop independently in isolation from and beyond macroeconomic conditions and the environment. How to strengthen the study of accounting theory and promote the development of accounting practice is particularly important in the socialist market economy. First, deepen the study of accounting theory must ...