As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.

会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。

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Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.

最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。

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