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会计是贯穿于整个企业财务系统中的重要部分,会计理论是会计实务的基础,而会计实务则是反应会计职能的实践性工作。当前我国对于会计理论的研究较多,而相关法律的法规却比较薄弱,同时,会计实务存在混乱的局面。对此,必须根据我国国情,结合会计实务的具体情况进行认真总结与研究,分析我国会计理论与会计实务中存在的问题与矛盾,加强会计监督,从而构建科学完整的会计体系。本文首先分析了我国当前会计理论与会计实务的现状,并提出了相关建议来提高会计理论研究和会计实务工作,从而实现会计理论的创新与会计实务工作顺利开展。
Accounting is an important part of the whole enterprise financial system. Accounting theory is the basis of accounting practice, while accounting practice is the practical work of accounting accounting. At present, there are more researches on accounting theory in our country, while the laws and regulations of relevant laws are relatively weak. At the same time, there are chaos in accounting practice. In this regard, we must conscientiously sum up and study according to the actual conditions of our country and the specific circumstances of accounting practices, analyze the problems and contradictions existing in our country’s accounting theory and accounting practices, and strengthen accounting supervision so as to construct a scientific and complete accounting system. This paper first analyzes the current situation of accounting theory and accounting practice in our country, and puts forward some suggestions to improve the accounting theory research and accounting practice so as to realize the smooth development of accounting theory innovation and accounting practice.