本文在简要评述目前几种会计理论框架逻辑起点的基础上,提出了作为会计理论框架的逻辑起点应该具备的基本条件,并在此基础上论证社会经济活动中可评估或可计量的价值作为会计理论框架逻辑起点的可行性。 Based on a brief review of the current logical starting point of several accounting theory frameworks, this paper proposes the basic conditions that should be possessed as a logical starting point for the framework of accounting theory. On the basis of this, it argues that the appraised or measurable value of socio-economic activities as accounting Feasibility of logical starting point of theoretical framework.