将结构化理论引入到会计研究,是会计研究的一个重要的里程碑。从此会计研究被分为“会计的内涵”、“会计的作用”、“会计的连续性”、“会计变革的驱动力”四个主要方面,这对会计研究至关重要。本文基于前辈的研究成果,简单的总结了之前在结构化理论框架下的会计研究,同时提出了笔者自己的认识。 The introduction of structured theory into accounting research is an important milestone in accounting research. Since then, accounting research has been divided into four main aspects: accounting connotation, accounting role, accounting continuity, and accounting driving force. Important. Based on the research results of predecessors, this article briefly summarizes the previous accounting studies under the framework of structural theory, and puts forward my own understanding.