会计目标是会计理论结构的逻辑起点

On the Structure of Accounting Theory Based on the Accounting Target

会计理论结构本身是个逻辑系统 ,构建会计理论结构首先要涉及到逻辑起点的选择问题。目前会计理论结构逻辑起点主要观点有四种 ,但从逻辑学会计学角度看会计目标应是会计理论结构的逻辑起点。

The structure of the accounting theory is a logical system.The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.There are four opinions about it.The accounting target is the logical starting point for the structure of the accounting theory from the angles of logic and accounting.