会计理论研究起点观比较与评价——兼议会计理论研究的“基础起点论”

Comparison and Evaluation on the Accounting Theory Research Origin——On "Basic Starting Point Theory" of Accounting Theory Research

理论体系的构建须有一个恰当的起点。会计理论研究的起点应能够适应会计环境的变化、能够指导会计实践、能够演绎出完整的会计理论体系、可被验证、具有确定性,而目前的主流观点"目标起点论"和曾经出现的"假设起点论""本质起点论""动因(价值)起点论""环境起点论""职能起点论""对象起点论"等均不能完全满足上述条件。基于历史与逻辑的统一,以会计理论得以产生和发展的两大基础——界定经济利益归属的"权责关系"和计量经济利益的"市场价格"为会计理论研究的起点,即"基础起点论"则能满足上述条件,并能引领未来会计理论与实务的发展。

The construction of theoretical system needs a proper starting point. The starting point of accounting theory research should adapt the change of accounting environment, can guide accounting practice, can deduce perfected accounting theory system and can be tested and have certainty, however, present mainstream viewpoints such as ＂ objective starting point theory＂ and previous viewpoints such as ＂supposed starting point theory＂, ＂essential starting point theory＂, ＂motive （value） starting point theory＂, ＂environmental starting point theory＂, ＂functional starting point theory＂, ＂ target starting point theory＂ and so on can not meet the mentioned requirement. Based on the unity of history and logic, by taking the two bases for the emergence and development of accounting theory, ＂right and obligation relation＂ to define economic benefit ownership and ＂market price＂ to calculate economic benefit, as the starting point for accounting theory research, ＂basic starting point theory＂, can satisfy the mentioned requirement and can guide future development of accounting theory and practice.