会计理论结构或概念体系是会计实务工作者确认、计量和报告企业财务状况和经营成果的依据,是会计准则制定者选定会计和报告方法的基础。自1494年Luca Pacioli发表了有关簿记的第一本论著以来,人们为财务会计理论体系的建立做出了不懈的努力。目前,国内外会计界比较有影响的会计理论结构体系,按其逻辑起点不同有九种体 Accounting theory structure or conceptual system is the basis for accounting practitioners to confirm, measure and report the financial status and operating results of enterprises, which is the basis for the accounting standard-setter to choose accounting and reporting methods. Since Luca Pacioli published his first book on bookkeeping in 1494, people have made unremitting efforts to establish the theoretical system of financial accounting. At present, there are nine kinds of accounting theory structure system that the accounting circles at home and abroad are more influential, according to their logical starting point