摘要
会计理论体系应当前后一贯。而保证前后一贯的前提是正确择定其逻辑起点。本文提出会计理论体系的“双起点论”。并以会计目的为起点对会计理论体系进行了重新构建。
Accounting theory system should be consistent. Choosing the correct logical starting point is the prerequisite of assuring that accounting theory system is consistent. The article puts forwards the double starting points theory of accounting theory system and rebuilds accounting theory system based on accounting purpose.
出处
《重庆商学院学报》
2001年第1期41-44,共4页
Journal of Chongqing Institute of Commerce
关键词
会计理论体系
逻辑起点
会计目的
accounting theory
logical starting point
consistent
