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正确选择会计理论体系的逻辑起点,有助于科学构建会计理论体系,充分发挥会计理论指导会计实践的功能。本文从选择会计理论体系逻辑起点的意义入手,分析了作为会计理论体系的逻辑起点应具备的条件,阐明了会计目标作为逻辑起点的理由,并提出在我国现阶段应当以受托责任目标为起点建立会计理论体系。
Correctly choosing the logical starting point of the accounting theory system helps to construct the accounting theory system scientifically and give full play to the function of accounting theory guiding the accounting practice. This article starts with the meaning of choosing the logical starting point of the accounting theory system, analyzes the conditions that should be possessed as the logical starting point of the accounting theory system, expounds the reasons why the accounting goal serves as the starting point of logic and puts forward that the starting point should be established in the present stage of our country Accounting theory system.