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财务理论的逻辑起点是构建财务理论体系的基础。但关于逻辑起点的认识还存在着很大的争论,本文在提出了逻辑起点的标准的基础上,通过对目前的主要观点的分析评价,提出了以财务本金和财务目标为起点的双逻辑起点论。
The logical starting point of financial theory is to build the foundation of financial theory system. However, there is still a great debate about the starting point of logic. Based on the criteria of the starting point of logic, this paper puts forward the dual logic starting from the financial principal and the financial goal through the analysis and evaluation of the current main points of view Starting point theory.