一、会计理论结构的五种类型从世界范围看,至少发展过以下五种会计理论结构: (一)会计惯例结构。所谓会计惯例结构,是指从会计实务到会计惯例,再由会计惯例回到会计实务的联系方式。由于会计惯例是在长期的会计实践中自发形成的、得到人们普遍接受和运用的方法程序,它本身并不是一种严格意义上的会计理论,因此,会计惯例结构也不是一种严格的会计理论结构。但应当承认,任何一个目前会计理论有一定发展水平或发展水平较高的国家,都存在过会计惯例结构;而那些会计理论发展水平很低的国家,目前仍然采用会计惯例结 First, the five types of accounting theory structure From a global perspective, at least the development of the following five accounting theory structure: (A) of the accounting structure. The so-called accounting structure, refers to the practice from accounting to accounting practices, accounting practices back to the practice of accounting contact. Because accounting conventions are formed spontaneously in long-term accounting practice and have been generally accepted and applied by the procedure, it is not a strict accounting theory in itself. Therefore, the accounting convention structure is not a strict accounting theory structure. However, it should be admitted that any country that has a certain level of development or a high level of development in accounting theory now has a structure of accounting conventions. However, countries that have very low levels of development in accounting theory still use accounting conventions