与整个人类经济学的命运相类似,我国会计学也在痛苦地经历着一场突变,孕育着危机与希望。现代化的进程和改革的深化产生并持续地产生着会计改革的要求,迫切需要适合中国国情的会计理论,这就是我国会计学的现状。会计理论的生命力存在于现实经济生活中,而会计理论的危机就在于它解释会计现象和指导会计实践的苍白无力上。我国会计学的困境 Similar to the fate of human economics as a whole, our country's accounting has also undergone a painful painful period of mutation that gives birth to crises and hopes. The process of modernization and the deepening of reforms produce and continue to generate the requirements of accounting reform. The urgent need of accounting theory that suits China's national conditions is the status quo of China's accounting. The vitality of accounting theory exists in real economic life, and the crisis of accounting theory lies in its paleness and weakness in explaining accounting phenomena and guiding accounting practice. The plight of accounting in our country