《会计基础理论》是2005年8月立信会计出版社出版的图书，作者是于玉林、田昆儒。
它是会计基础理论的一个基本问题，在日常被无数次普通运用，却因习以为常而对其有所忽视。
It is a basic problem concerning the basic theory of accounting and it is in common use in daily accounting practice and neglected by the people in accounting work.
根据电子商务与会计基础理论研究、会计信息系统知识，可知电子商务对传统会计工作具有一定的影响。
From the study of accounting basic theory and accounting information system, the influence of electronic commerce on traditional accounting can be seen.
再次讨论了资产重组对传统会计基础理论的冲击，即资产重组对会计假设的冲击和资产重组对会计原则的影响。
Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
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