Accounting logic is a rigorous theoretical system and an artificial system. So, what is the logical starting point of this system, and then study the logical relationship of accounting system? The so-called logical starting point refers to the most primitive abstract category on which a logical system can reason and demonstrate. The logical starting point of accounting system is also the highest level problem of studying accounting theory system. Accounting theory system is a logical theory system and an artificial system. So, what is the logical starting point of this system, and then study the logical relationship of accounting system? The so-called logical starting point refers to the most primitive abstract category on which a logical system can reason and demonstrate. It is the historical starting point of practical exploration, the guidance of theoretical research, and the most common and simple phenomenon; The internal contradictions it contains are the seeds of all contradictions in this theoretical system; It can reflect the relationship between theory and its objective environment, promote the development of practice and theoretical research, and has structural tension and deductive ability. With the development of the times, the change of social and economic environment and the improvement of understanding level, people's understanding of this issue is also changing. In chronological order, accounting assumptions and accounting environment are considered as the starting point of logical research. Until 1973, the accounting objective research committee of American Institute of Certified Accountants (AICPA) put forward 12 financial statement objective, which officially marked that accounting objectives (confirmation, measurement and reporting) had become. Based on dialectics, the result of Marx's criticism of Hegel's speculative logic, this paper discusses the logical relationship among accounting functions, accounting elements, accounting assumptions and accounting general principles with accounting objectives as the logical starting point.

In fact, the accounting equation can explain the problem: "if there is a loan, there must be a loan, and the loan must be equal" and "assets = liabilities+owners' equity". Through the above equation, other detailed subjects are just the expansion of the equation. It is suggested that the author read this book from the point of view of the first floor, and you will understand that the introduction to accounting is really simple, but after the introduction, you will find: "You have come to a beach, facing the unknown sea of Wang Yang". I wish the subject a happy surfing! Therefore, the goal of accounting is understood under the following provisions: accounting activities adapt to social development, meet the social requirements of accounting profession, and meet the recognition and demand of society for the social role of accounting profession. This kind of social responsibility and the inherent requirements of society for the accounting industry constitute the stipulation of accounting existence.