论财务理论结构逻辑起点的重新构建——以资本和目标为起点的双逻辑起点论

财务理论结构的逻辑起点是财务学科理论体系和理论结构源以推演展开的最简单、最普遍、最基本的理论范畴,是构建财务理论结构的首要着力点。但关于逻辑起点的认识还存在着争论,本文首先概述了目前的主要观点,然后分析了逻辑起点的研究过程中应思考的问题,最后试探性地提出了以资本和目标为起点的双逻辑起点论。

Reestablishment for The Logic Starting Point of The Framework of Financial Theory--A Double-logic-starting-point View Based on The Capital and Purpose

As is clear, it is the logic starting point of the framework of financial theories that is the basic category on which the financial theoretic system and framework may be established and developed. There still exists heated debate on the logic starting point. In this paper, the author shows the current research on it. Following further studies is carried out concerning the problem worth considering, and a new idea called the double-logic-startingpoint, which the capital and objective constitutes, is to be put forwards.