会计改革理论初探冯巧根，徐建平一会计理论是反映会计研究对象而形成的概念、范畴、判断、推理的体系，是一个具有层次性结构的系统。它由会计基础理论、会计改革理论和会计应用理论三个层次构成。所谓会计改革理论，是指人们在会计改革实践中对有关会计理论以及会计与相... A Preliminary Study on the Accounting Reform Theory Feng Qiaogen, Xu Jianping An accounting theory is a system that reflects the concept, category, judgment and reasoning of accounting research objects and is a hierarchical structure of the system. It consists of three basic accounting theory, accounting reform theory and accounting application theory. The so-called accounting reform theory, refers to people in the practice of accounting reform on the accounting theory and accounting and ...