简论会计理论创新

会计理论创新推动着会计改革,而会计改革的步伐又会激发会计理论的创新。会计理论创新既要符合事物创新的一般规律,又有着自身的特殊性,应当坚持先进性、科学性、实践性、导向性、渐进性等原则,并注意做到符合国际会计潮流与发展趋势,紧密联系新科技革命的发展变化,适应人们的认识与实践规律,符合我国的基本国情与经济发展状况等。

An Elementary Analysis about the Innovation of Accounting Theory

Accounting is a very important part of economic management.Innovation is a powerful impulse to social economic development as well as an important sign of intellectual economy.Therefore, innovation of accounting theory will promote accounting reform.As innovation of accounting theory need not only to consist with the general law but also to retain its own particularity, we should maintain its advanced, scientific, practical, directional and gradual nature, to follow the international accounting trend and development.Furthermore, we should also keep it compatible with the law of people's understanding, practice as well as basic condition of our country.Meanwhile it should be connected closely with scientific and technological revolution.