一、确定会计理论研究逻辑起点的意义会计是一种充满了选择的职业活动。会计理论研究也难免要进行一系列的选择。不同的理论选择将导致完全不同的结论,进而直接影响会计实践。会计理论研究要做的最初选择,就是会计研究逻辑起点的确定。讨论会计研究逻辑起点的主要意义有以下几 First, determine the meaning of the logical starting point of accounting theory Research Accounting is a full selection of professional activities. Accounting theory research will inevitably have to make a series of choices. Different theoretical choices lead to completely different conclusions, which in turn have a direct impact on accounting practice. The initial choice of accounting theory research is to determine the starting point of accounting research logic. The main points of the beginning of the logic of accounting research are as follows