一、建立会计理论结构的必要性理论结构是指系统化的理性知识的整体,任何一门科学都有其自身的理论结构,用以指导它的实践活动。会计作为一门科学,也不例外。为了使社会主义会计系统化,必须建立会计理论结构。第一、会计理论和会计实践是会计的两个方面,要使会计更好地发挥作用,必须同时建立起逻辑较为严密的会计理论结构,和效率较为显著的会计工作体 First, the need to establish the structure of accounting theory Theoretical structure refers to the system of rational knowledge as a whole, any one of science has its own theoretical structure to guide its practical activities. Accounting as a science is no exception. In order to systematize socialist accounting, it is necessary to establish the theoretical structure of accounting. First, accounting theory and accounting practice are two aspects of accounting. To make accounting work better, we must also establish more rigorous accounting theory structure and more efficient accounting work body