First, the concept and characteristics of accounting application theory What is accounting application theory? At present, only a few accounting scholars have explained or discussed this. One view holds that accounting application theory "is a series of methodological theories applied to financial accounting practice under the guidance of basic theories, mainly to formulate and implement various accounting practice norms." As a norm of accounting practice, it runs through the whole process of accounting application theory, is the standard to guide and constrain accounting work, and is the basis for evaluating accounting work. " (Chen Guohui, 1997) The author believes that the theory of accounting application is not limited to "methodology", but also includes the theory of accounting procedures. At the same time, accounting application theory is not limited to financial accounting, but also includes management accounting. Moreover, the main content of accounting application theory is not to formulate and implement various accounting practice norms, accounting theory is the basis of formulating accounting norms, but accounting theory itself does not include formulating accounting norms. Another view is that accounting application theory is "a series of practical theories of specific methods and technologies based on accounting objective theory and accounting basic theory". "Accounting application theory is to study the provisions of accounting workload, solve the problem of formulating and perfecting the operating rules of accounting work, and has a direct influence and guiding role in accounting practice." (He Maoqing, 1998) This view does not incorporate accounting objectives into accounting application theory. As a requirement for the quality and quantity of accounting practice, accounting objectives should belong to the category of accounting application theory. At the same time, accounting application theory not only studies the provisions of accounting workload, but also includes some qualitative provisions. There is also a view that "accounting application theory is a set of theoretical system that is directly used to explain, evaluate and guide accounting practice and accounting reporting behavior, and predict its changes and the resulting impact on the economic environment." (Gao Yunbin, 1993) The characteristics of this definition reflect the influence of accounting environment on accounting application theory, but it does not explain the relationship between accounting application theory and accounting basic theory. Through the screening and analysis of the above viewpoints, the author thinks that the accounting application theory should have the following basic characteristics: 1. Accounting application theory comes from the basic accounting theory, which is the concretization of the basic theory. Basic theory is the most common and essential theoretical generalization in accounting theory. Applied theory is an extension of basic theory, and its content is more specific and extensive. For example, in the basic theory, it shows that the accounting object is the movement of funds. However, this expression is too general and abstract, so it is divided into assets, liabilities, owners' equity, income, expenses, profits and other accounting elements in applied theory, and further subdivided into several accounting subjects. 2. Accounting application theory can directly guide accounting practice. The purpose and function of basic theory is to help people understand accounting correctly, which embodies the general law of accounting activities and is difficult to be directly used to guide accounting practice. The applied theory explores the ways of development and application by understanding the value rationality and applying the results of basic theoretical research, so that the basic theoretical knowledge can be transformed into applied technology and directly used to guide accounting practice. 3. The accounting application theory is greatly influenced by the accounting environment. In different accounting environments, accounting objectives are different, and the application theory based on accounting objectives is bound to be different. For example, in accounting objectives, different countries and enterprises choose relevance priority or reliability priority differently, which affects a series of theoretical choices such as accounting confirmation, measurement, recording and reporting. However, as long as this choice is suitable for the specific accounting environment, it is correct. The basic theory is not affected by the social and economic environment, and its content is relatively stable. Although there are different views on the same basic theory, there is only one "truth" (that is, correct understanding), which is different from applied theory. To sum up, the author thinks that the accounting application theory is a systematic knowledge system related to the specific accounting environment, which extends from the basic accounting theory and directly guides accounting practice. Second, the content system of accounting application theory What are the main contents of accounting application theory? At present, there are the following viewpoints: 1. It is considered that accounting application theory includes accounting standards theory and accounting behavior theory. "The former is the norm of accounting technical methods, and the latter is the norm of' accountants'." "The theory of accounting standards should at least include: what is accounting standards, what is the role of accounting standards, who and how to formulate accounting standards, what accounting standards should include, and so on." The theory of accounting behavior can be embodied in four parts: how accounting behavior is formed, who is the subject of accounting behavior, what is the goal of accounting behavior, and how to optimize accounting behavior. (Wu Shuipeng, 1998) This viewpoint puts forward the research on "accounting", which is very enlightening. However, we believe that it is not appropriate to generalize all accounting technical specification theories with accounting standards theory. Some specific operational theories in accounting practice, such as accounting management theory and enterprise accounting system design, should also belong to accounting application theory. 2. It is considered that accounting application theory is a set of theories centered on accounting standards, including accounting standards development theory, accounting standards structure content theory and accounting standards realization theory. Among them: (1) the development theory of accounting standards mainly studies the motivation, mode, goal, method and value orientation principle of formulation; Historical evolution of accounting standards; The relationship between the development track of accounting standards in the world and the environment. (2) The structure of accounting standards refers to "the relationship between items", and the content of accounting standards refers to the specific "included items" in accounting standards. (3) The realization theory of accounting standards mainly discusses the concrete realization forms of accounting. Including accounting system theory and CPA theory. "Accounting system theory is the concretization and institutionalization of accounting standards. This paper mainly studies how to formulate an accounting system suitable for enterprise management and business characteristics according to the requirements of accounting standards and the specific reality of enterprises, so as to standardize accounting practice. In addition, the theory of accounting system also includes the theory of accounting procedures and accounting methods. Among them, accounting method theory is the theoretical basis or basic principle of accounting method, accounting analysis method and accounting method. (Chen Hanwen, 1996) This view defines accounting application theory as a theory centered on accounting standards. Although it helps to emphasize the importance of accounting standards in accounting application theory, it is obviously not comprehensive. For example, some specific management methods in accounting practice, although unrelated to accounting standards, still belong to accounting application theory. Some methods and theories of accounting behavior should also belong to accounting application theory. 3. Accounting application theory is divided into accounting standards theory and accounting practice theory. Among them, accounting norms theory includes accounting laws and regulations theory, accounting standards theory, accounting system theory and accounting ethics theory; Accounting practice theory includes accounting work organization theory, accounting procedure method theory and specific accounting application theory. (Old Qin and Han Dynasties, 2000) However, "accounting standard is a controversial term, … it can include almost all requirements that have an impact on accounting operation. "(Liu Feng, 1996) Accounting norms can include not only technical norms, but also human norms and even other norms. Obviously, the concept of accounting standards theory is too broad and scientific. Moreover, from the content reflected by this view, it is not comprehensive, and it does not include accounting education, accounting culture and other "people-oriented" accounting theories. We believe that accounting practice is the unity of subject and object, so the applied theory that directly guides accounting practice can also be divided into two parts, one is the theory of studying technology (object), and the other is the theory of studying people (subject). In practical work, the technology that directly guides accounting practice can be accounting standards. , but also other operational methods or theories (such as accounting system design theory, accounting specific accounting methods, etc.). Accordingly, the theory of studying technology can be divided into the theory of studying technical specifications and the theory of studying practical operation. Therefore, we divide the accounting application theory system into three parts: accounting technical specification theory, accounting practice operation theory and accounting behavior subject theory. The contents of the three are respectively defined as: (1) accounting technical specification theory. This paper mainly studies the theoretical problems related to the formulation of accounting technical specifications, and directly guides the formulation of accounting technical specifications. At present, the world's common accounting standards are accounting standards. Therefore, the theory of accounting standards is the most important research content in the theory of accounting technical norms, which mainly studies the objectives, principles, basis (guidance) and methods of formulating accounting standards. (2) Accounting practice operation theory. Mainly explain how to engage in accounting work and directly guide accounting practice. Accounting practice operation theory is the concretization of accounting basic theory and accounting conceptual structure, and its content is quite extensive. It includes not only accounting practice theory, but also accounting supervision practice theory and accounting management practice theory. It includes not only accounting procedures such as vouchers, account books and statements, but also specific accounting methods, such as the first-in-first-out method of inventory valuation, the cost method of long-term equity investment, and the equity method. (3) Accounting behavior subject theory. This paper focuses on the subjects of accounting behavior (accountants and accounting organizations), and mainly studies how to optimize the subjects of accounting behavior, so as to improve the efficiency and quality of accounting practice. The contents include: accounting education, accounting professional ethics, accounting psychology, financial public relations, accounting talent market, accounting work organization, accounting culture and other issues. Accounting technical specification theory, accounting practice operation theory and accounting behavior subject theory together constitute a complete accounting application theory system. Three. Reflections on the research of accounting application theory in China: the disconnection between accounting theory and accounting practice has always been a major problem in accounting research in China. Especially in the research of accounting application theory. Mainly manifested in: (1) part of the application theory lags behind. With the continuous development of China's socialist market economy and China's accession to the WTO, many new economic fields and economic problems are constantly emerging, such as derivative financial instruments, stock options, network economy and various complex asset restructuring businesses, which all need the guidance of corresponding accounting theories, but the corresponding applied theoretical research in China has failed to keep up in time, which not only leads to the "lag" in the formulation of accounting standards, but also leads to "confusion" in practice. (2) Some applied theories are too advanced. When introducing the applied theories of advanced countries (especially the applied theories of management accounting), many comrades often ignore China's national conditions and "totally introduce" western accounting theories and methods without analysis. Some of them are considered to be divorced from reality even abroad, not to mention their application in China. This will inevitably lead to many research results that can only be "theoretical discussion" and have no "application value". We believe that in order to strengthen and improve the research of accounting application theory in China, we must first fully understand the guiding role of accounting application theory in accounting practice; Second, the basic framework of accounting application theory system should be constructed as soon as possible to guide the research of accounting application theory; Third, we should study and solve the accounting problems in China's economic development "from reality" in the light of China's national conditions, so as to avoid the disconnection between theoretical research and practical work.

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