通过分析会计理论文章的内容及其作者的工作单位和职业,从中发现了影响会计理论研究的几个问题。在此指出来,希望能引起大家的注意,力求排除干扰,促进会计理论的发展。影响会计理论研究的因素是错综复杂的,据了解有如下几点: 1、不理解概念的相对意义会计的概念是随着经济发展、技术发展、认识发展,以及概念自身主观与客观、抽象与具体、正确与错误、全面与片面等矛盾运动而发展的。有的文章不理解这一点,排斥会计新定义的出现,以为会计定义是永恒不变的。殊不知被定义的属概念不止一个,选择哪 By analyzing the contents of the accounting theory articles and the author’s work units and occupations, we found some problems that affect the study of accounting theory. In this point out, I hope to arouse the attention of everyone, to eliminate interference and promote the development of accounting theory. The factors that affect the study of accounting theory are complex. It is understood that there are several points as follows: 1. The concept of accounting does not understand the relative meaning of Accounting is the concept of economic development, technological development, cognitive development, as well as the concept itself subjective and objective, abstract and specific , Right and wrong, comprehensive and one-sided contradictions and so on. Some articles do not understand this point, excluding the emergence of new accounting definitions, accounting definitions that are immutable. Everyone is not defined by the concept of more than one, choose which