论财务理论结构逻辑起点的重新构建

财务理论结构的逻辑起点是财务学科理论体系和理论结构源以推演展开的最简单、最普遍、最基本的理论范畴，是构建财务理论结构的首要着力点，但关于逻辑起点的认识还存在着争论。在概述目前主要观点的基础上，分析了逻辑起点研究过程中应思考的问题，提出了以资本和目标为起点的双逻辑起点论。

The Reestablishment of a Logic Starting Point of the Framework of Financial Theory

A financial theory structure is the logical starting point of the financial theory system and theoretical struc- ture in the most simple form and the most basic theory category. It is the basis to set up the primary financial theory structure, but there is still a debate about the logic starting point. This paper first introduces the main ideas of the logic starting point, then analyzes the problem, finally tentatively and proposes the theory of the capital and goals as a double starting point.