目前是知识经济快速发展的时代,导致以往会计理论和会计实务依赖的环境有巨大的变化。因此,企业就要在实际的生产过程中,重视会计理论和会计实务的创新,以应对新时期经济发展的挑战。本文主要分析了会计理论和会计实务的关系,重点论述了实现会计理论和会计实务创新的新途径。 At present, the era of rapid development of knowledge-based economy has led to tremendous changes in the environment in which past accounting theories and accounting practices depend. Therefore, enterprises should pay attention to the innovation of accounting theory and accounting practice in the actual production process in order to meet the challenges of economic development in the new era. This paper mainly analyzes the relationship between accounting theory and accounting practice, and focuses on the new ways to realize accounting theory and accounting practice innovation.