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会计理论体系的逻辑起点问题 被引量:4

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摘要 会计理论的逻辑起点问题也就是研究会计理论体系的最高层次问题。会计理论体系是一个逻辑严密的理论体系,它是一个人造系统。那么以什么作为这套体系的逻辑起点呢?所谓逻辑起点,是指展开某种逻辑体系赖以推理、论证的最本源性的抽象范畴。它是实践探索的历史起点、理论研究的导向,是最普遍和最简单的现象。它所含的内在矛盾,是这个理论体系中一切矛盾的萌芽;
作者 裘宗舜 段萍
机构地区 江西财经大学
出处 《财会通讯(上)》 2000年第3期6-8,共3页 Communication of Finance and Accounting
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