1.客观地说,我国近十年来会计研究取得了丰硕成果,以对会计本质的不同认识而形成的两个主要学派——会计管理活动学派和会计信息系统学派,为我国会计理论与会计实践的发展作出了重要贡献。但也应该看到,我国会计研究仍然面临着许多严峻挑战,其中之一是会计理论与会计实践之间的矛盾,具体表现为正统会计理论研究远远超越实践,而应用性会计理论又远远落后于实践。笔者认为,导致这一矛盾的一个重要原因是会计研究起点的缺陷。因此,要解决会计理论与会计实践之间的矛盾,促进我国会计理论与会计实践的协调发展, 1. Objectively speaking, the accounting research in our country has made fruitful achievements in the past decade. Two schools of thought, accounting schools and accounting information system schools, formed by the different understanding of the nature of accounting, Has made an important contribution to the development. However, it should be noted that accounting research in our country still faces many harsh challenges. One of them is the contradiction between accounting theory and accounting practice. The concrete manifestation is that the study of orthodox accounting theory goes far beyond practice, and the theory of applied accounting is far behind Behind practice. In my opinion, one of the important reasons leading to this contradiction is the flaw in the starting point of accounting research. Therefore, to solve the contradiction between accounting theory and accounting practice, to promote the coordinated development of accounting theory and accounting practice in our country,