At present, the financial department plays an increasingly important role in the development of enterprise system, and enterprises begin to pay more attention to accounting work. Although some achievements have been made in the research of accounting theory and accounting practice, there are still some problems that need to be further improved. As far as the development of accounting industry is concerned, the accounting situation in China is too advanced in theoretical research and inconsistent with the development of accounting practice, which makes accounting practice relatively chaotic. From a certain point of view, workers engaged in accounting practice should constantly sum up the practical experience of accounting work under the economic system, actively study the development law and prospect of accounting work based on China's actual national conditions, and promote the perfect development of accounting theory and accounting industry in China.

First, the shortcomings in the development of accounting theory and accounting practice at this stage

(A) the development of accounting practice can not keep up with accounting theory.

Since the promulgation and implementation of "Accounting Standards for Business Enterprises", Chinese accounting practitioners hope that the formulation of accounting standards can contribute to the smooth progress of accounting guidance practice. Therefore, more and more accounting scholars began to participate in the discussion of accounting theory, which promoted the rapid development of accounting theory, and the research of accounting theory did achieve certain results. However, most accounting theory research still can't adapt to the current development of enterprises in China. Professional scholars in the accounting industry do not base their research on the actual situation of enterprises in China, which makes their theory lack of certain basis and consideration of the prospect of accounting practice, which is inconsistent with the development of accounting practice. The development and progress of accounting theory exceeds the progress that accounting activities can achieve, which makes the research theory gradually ignore the objective facts and can not be consistent with the actual situation. In addition, the research on accounting theory in China focuses on the current hot issues, ignoring the research on basic accounting theory, basic accounting work norms in accounting operation, basic professional ethics of accountants, authenticity of accounting information, accounting supervision and so on, which makes the development of accounting theory far exceed accounting practice.

(B) The management of accounting practice is quite chaotic.

Since the reform and opening-up, China has gradually introduced accounting theories and methods from the western economy into the accounting application in China. Although the research of accounting theory has made some achievements and development, accounting laws and regulations still lag behind the development of international accounting, and there are also quite chaotic practical problems in the working procedures of accounting practice in China. At present, the accounting practice in China is effectively protected by the Accounting Law and directly implemented by the Accounting Standards for Business Enterprises. Even if all levels can be unified, restricted and coordinated on the basis of accounting development, as far as the actual situation is concerned, the management of accounting laws and regulations in China, especially the comprehensive evaluation of accounting standards, accounting industry system, accounting industry status and accounting industry, still lacks certain protection. In addition, there are many types and different scales of enterprises in China, which often lead to some special situations in accounting practice. Once an enterprise encounters a special situation and fails to implement it according to a reliable basis, it will take an irresponsible attitude towards the handling of accounting practice, resulting in the lack of certain accuracy of accounting information. The implementation of the new accounting system should ensure that under the management principle of * * * *, accounting practice can be best handled in various alternatives. For example, the treatment methods of extracting depreciation in accounting practice are: fixed number of years method, workload method and so on. There are also many options for cost computer to deal with bad debts. The choice of different accounting policies will have a direct impact on the current profits and losses of enterprises. Because the accounting practice alternative scheme is not clear, it provides an effective "legal scheme" for some large enterprises to adjust their profits in the process of accounting practice operation, which obviously violates the principle of consistency.

(C) The ability level of accounting-related personnel needs to be improved.

The effective operation and development of enterprises directly affect the economic and business exchanges between financial personnel, and the work quality and moral quality of accounting-related personnel are directly related to the operating results of accounting practice. Based on the current accounting development, the ability level of accounting practitioners in China needs to be further improved. There is a serious shortage of intermediate accounting and senior accounting talents, and there are many higher-level accounting practitioners. According to the analysis of relevant validity data, at present, there are more than 7 million accounting practitioners in state-owned enterprises in China, with a college degree or above accounting for about 25%. The professional qualifications above accounting are relatively scarce, accounting for only 10%, and their professional skills are relatively low. Therefore, all industries should pay more attention to financial work, provide more accounting knowledge training courses for accounting practitioners, and gradually improve the comprehensive quality of accounting personnel to meet the actual needs of enterprise development in China at this stage.

Second, optimize accounting theory research and accounting practice. study

(1) Strengthening accounting theory and practice.

At present, China's accounting theory is gradually developing towards diversification, but it lacks professional unified management, and some accounting theories even contradict themselves. If it is not stopped, it will seriously lead to the lack of certain constraints in accounting practice. Therefore, in order to make the work of accounting theory gradually consistent with the work of accounting practice and make the research of accounting theory have certain value to accounting practice, it is necessary to strengthen the corresponding confirmation of the contradictory views of accounting theory and accounting practice. At the same time, the study of accounting theory should be based on the current national conditions in China. We should abandon the wrong theoretical research, preserve the true accounting information, and put an end to false information, so as to get the corresponding theory in practice, and then ensure the smooth progress of accounting theoretical research and accounting practice.

(B) to ensure an objective perspective to study accounting theory.

The research of accounting theory should be carried out with an objective attitude, and the smooth progress of accounting practice should be stipulated with accurate standards, and incorrect and exaggerated atmosphere is strictly prohibited. In this case, accounting professionals should further sum up practical experience according to specific conditions, and it is strictly forbidden to bring anxious working atmosphere into accounting work and gradually form innovative theories. Therefore, the study of accounting theory must adapt to the current development of accounting practice and put an end to falsehood. In addition, when accounting scholars conduct practical research on accounting theory, they can effectively learn from previous research results, and gradually innovate their own theoretical research and improve it. Only in this way can accounting theory develop better.

(3) Strengthen the effective supervision of accounting work and improve the quality of accounting personnel.

At present, the management system of some domestic enterprises is relatively imperfect, mainly because the professional quality of accountants is relatively low, which makes the accounting accounts often chaotic, the calculation of data is not accurate enough, the procedures are relatively imperfect and many other problems, and finally leads to unclear accounting records, which can not accurately reflect the dynamic activities of enterprises. Therefore, it is necessary to strengthen the effective supervision of accounting work and further solve the problem of accounting information distortion. Enterprises should actively improve the management of accounting personnel and further improve the training of on-the-job accounting personnel, not only to ensure that the professional knowledge of accounting personnel is relatively good, but also to cultivate the ability of accounting personnel to skillfully operate computers and financial software.

Third, the conclusion

The research of accounting theory must adapt to the needs of the current national conditions, further strengthen the effective guidance of accounting theory to China's accounting practice, strengthen the implementation of accounting supervision, and promote the development of accounting theory and accounting practice.

(The author is Rizhao Anju Real Estate Development Co., Ltd.)

refer to

Guanhua Liang. Analysis of accounting theory research and accounting practice [J]. Shang, 2015 (17):141.

[2] Cao Yan. Current Accounting Theory Research and Accounting Practice Analysis [J]. Shopping Mall Modernization, 20 15 (6): 246.

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