題目:下列哪項(xiàng)是會(huì)計(jì)制度設(shè)計(jì)的基礎(chǔ)?A. 會(huì)計(jì)理論B. 會(huì)計(jì)實(shí)踐C. 會(huì)計(jì)法規(guī)D. 經(jīng)營管理理論