As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
The part is the logical starting point and theoretical basis for this article.
这部分是本文的逻辑起点和理论依据。
It also clearly put forward the logical starting point and theoretical basis.
明确了本研究的逻辑起点和理论依据。
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