十多年来,我国会计理论界围绕“创立具有中国特色的以讲求经济效益为中心的会计理论与方法体系”这一核心内容,对会计理论问题展开了全方位的研究,很多领域都已取得突破性进展。其中,有不少论者曾就会计理论体系的逻辑起点问题作过一些直接或间接的论述,这对创建科学的会计理论体系很有启发。本文旨在把这一问题的研究情况作一概述。任何科学的理论都必须是一个完整的、有机的系统。这一命题包括两层含义:一是构成理论的各要素必须健全:二是各要素的组合必须科学合理。为把构成理论系统的各要素科学、合理而且逻辑地组织起来,科学地规定理论系统的逻辑起点就显得十分必要。唯有如此,理论才能建立在科学的基点之上,也才能使理论的各要素被科学的逻辑结构网罗起来。“逻辑起点是指根据科学理论研究的简单性原则选定某领域作为理论推理论证出发点的最根源性的抽象范畴”。一般来讲,理论体系的逻辑起点应具备下述三个条件: For more than a decade, the field of accounting theory in China has focused on the core content of “establishing an accounting theory and method system focusing on economic benefits with Chinese characteristics” and has conducted a full range of studies on accounting theory and has achieved many areas Breakthrough progress. Many of them made some direct or indirect expositions on the logical starting point of the accounting theory system, which is very inspiring to the establishment of a scientific accounting theory system. This article aims to give an overview of the research on this issue. Any scientific theory must be a complete, organic system. This proposition includes two meanings: First, the various elements that make up the theory must be sound; second, the combination of the various elements must be scientific and reasonable. In order to rationally and logically organize all the elements that constitute the theoretical system, it is necessary to scientifically define the logical starting point of the theoretical system. Only in this way can the theory be based on the basic point of science and the elements of the theory be snatched up by the logical structure of science. “Logical starting point refers to the most radical abstract category that selects certain field as the starting point of theoretical reasoning according to the principle of simplicity of scientific theory research.” In general, the logical starting point of the theoretical system should have the following three conditions: