近几年来,我国相继出版了几本以《会计学基础》命名的会计学原理书,我对这个书名提一点改进意见。众所周知,会计学基础包括政治经济学理论、哲学理论和数学原理等。如果以《会计学基础》命名,而又只阐述会计核筹的基本理论和原理、基本知识和方法,既不便于初学者理解会计学的基础课理论是什么,又不便于会计学理仑研究的深入。因此,我建议将这种只阐述会计核算的基本理论、基本知识和羞本技能的 In recent years, China has successively published several books of accounting principles named after “Foundations of Accounting”, and I give some suggestions on this title. As we all know, the basis of accounting includes political economy theory, philosophical theory and mathematical principles. If we name “basis of accounting”, but only explain the basic theory and principle, basic knowledge and method of accounting verification, it is not easy for beginners to understand what is the basic theory of accounting, but also not convenient for the study of accounting . Therefore, I suggest that this will only explain the basic theory of accounting, basic knowledge and shame skills