如何科学合理地确立我国会计理论研究的逻辑起点,是构建具有中国特色的会计理论和方法体系所必须探究的首要课题。本文对此略陈管见,求正大方。一、从传统观点谈起长期以来,我国会计界都以“会计本质”作为会计理论研究的逻辑起点,以此展开逐一阐述会计对象、会计职能、会计作用、会计方法和会计任务等系列基本理论问题。纵观建国后会计理论书籍无一例外。笔者认为,产生这种认识的外因是当时受苏联经济模式的影响太深,内因是受生产力发展水平和经济管理水平的限制。现在看来,第一条已经发生了根本变化,随着对外开放的进一步展开,我们了解了世界,世界亦影响了我们,外部环境不再是单一的,而是多面的、复 How to establish the logical starting point of accounting theory research in China scientifically and reasonably is the most important issue that must be explored in building accounting theory and method system with Chinese characteristics. This article slightly oversight, seeking generous. First, from a traditional point of view For a long time, accounting profession in our country as a logical starting point for the study of accounting theory, in order to expand one by one elaboration of a series of basic theories of accounting objects, accounting functions, accounting role, accounting methods and accounting tasks problem. Throughout the founding of the accounting theory books without exception. The author believes that the external cause of this kind of understanding was influenced by the Soviet Union’s economic model at that time and the internal factors were limited by the level of development of the productive forces and the level of economic management. Now it seems that the first has undergone fundamental changes. With the further opening to the outside world, we have learned about the world and the world has also affected us. The external environment is no longer single but multifaceted.