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Investigation and Discussion about Accountant Theory System Logic Starting Point Problem
Author(s): 
Pages: 52-54
Year: Issue:  12
Journal: Coal

Keyword:  现代会计理论体系逻辑起点理论起点理论;
Abstract: 现代会计理论体系的起点理论,又称现代会计理论体系的逻辑起点理论,是指构成现代会计理论体系的出发点.它不仅是构成理论体系的组成部分,而且也是对该学科理论体系的构成具有决定作用的前提理论.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.文章从确定会计理论体系逻辑起点的意义入手,概述了各种会计理论体系的逻辑起点,并重新认识了会计理论体系的逻辑起点.
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