会计目的：会计理论体系的起点

】会计理论体系的结构及起点问题，一直是会计界争论的焦点。该文拟就从会计产生和发展的角度，按照逻辑与历史相统一的原则和矛盾发展规律，在分析目标起点论、环境起点论、假设起点论、多元论之不足的基础上，阐述会计理论体系的起点应是会计目的。进而以会计目的为起点，推导出逻辑一贯的、完整的、开放的、动态的、与会计实践紧密相联的理论体系。

PUPOSE OF ACCOUNTING-THE STARTING POINT OF ACCOUNTING THEORY SYSTEM

The structure and starting point of the accounting theory system have always been in the focus of the current discussion in the field of accounting. The present essay analyses the defects of various starting point theories (the theory of objectives of accounting, the theory of environment, the theory of assumption and the pluralistic theory) and argues that the starting point of accounting theory system should be the purpose of accounting, starting from the perspective of the origin and development of accounting and following the principles of the unity of logic and history and the laws for the development of contradictions. Subsequently, with the purpose of accounting as its starting point, the author deduces an open, dynamic, complete and logically consistent theory system that is closely related to accounting practice.