关于会计理论体系逻辑起点问题的研究

本文在回顾我国关于会计理论体系逻辑起点研究成果的基础上,分析了以会计假设、会计本质、会计环境、会计目标作为逻辑起点的缺陷及新的研究趋向--双起点论的不足,认为应将会计对象作为会计理论体系的逻辑起点。对于同样以会计对象作为逻辑起点的观点,由于各学者对会计对象内涵定义的不同,其构建的理论体系是存在偏差的。笔者认为以价值增值运动为会计对象是合理的选择,并以此作为逻辑起点构建了会计理论体系的粗略框架。

Thinking about the Logical Starting Point Question of Accounting Theoretical System

This paper is on the basis of reviewing our country about the logical starting point research results of accounting theoretical system, and analyzes the defect of the logic starting point with accounting supposing, accounting essence, accounting environment, accounting objective, also the deficiency of the new tending- one pair of starting points theory. The author thinks that accounting object should regard as the logical starting point of the accounting theoretical system. The author thinks it should move to accounting object with the choice of value appreciation, and regards this as the logical starting point to structure rough frame of the accounting theoretical system.