笔者认为,会计首先是环境的产物,其次才是一个人造的“信息系统”。会计目标受制于会计环境,会计环境是会计理论问题的主要矛盾,决定了会计活动的主要方面。本文将会计环境作为我国CF的逻辑起点,认为以会计目标为起点的CF,在理论上具有更广泛的适应性。 The author believes that accounting is the first product of the environment, followed by a man-made “information system.” Accounting objectives are subject to the accounting environment, the accounting environment is the main contradiction between accounting theory, determines the main aspects of accounting activities. This paper regards the accounting environment as the logical starting point of CF in our country, and thinks that the CF based on the accounting goal has a wider adaptability in theory.