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在知识经济时代,获取知识与应用知识的能力,显得尤为重要。对我们石油行业财务系统来说,加强财务理论与实践相结合的研究就是获取知识和应用知识的体现。但就目前的现实情况,我们的财务理论研究还处于纯理论的研究阶段,缺乏与生产经营实践的有机结合,理论研究出来的结论、结果难于形成对生产实践的有效指导,会计指导生产的职能难以实现。因此,我们应该也必须要加强财务理论与实践的研究。
In the era of knowledge economy, access to knowledge and ability to apply knowledge, it is particularly important. For our oil industry financial system, strengthening the combination of financial theory and practice research is the acquisition of knowledge and application of knowledge. However, according to the present situation, our financial theory research is still in the stage of purely theoretical research. It lacks the organic combination with production and management practices and the conclusions drawn from theoretical studies. As a result, it is difficult to form effective guidance on production practices and the functions of accounting guidance in production hard to accomplish. Therefore, we should and must strengthen the study of financial theory and practice.