Accounting Justice: The Logical Starting Point of China’s Independent Accounting Knowledge System

The selection of a logical starting point for China’s independent accounting knowledge system is not only a significant theoretical issue in accounting, but also a core concern for the development of accounting practice, and indeed a defining mission for contemporary accounting scholars in the new era. Based on a conceptual review and historical analysis of logical starting points in accounting knowledge systems, this paper examines the essential characteristics such a starting point should possess. It systematically elaborates on the necessity, objectivity, and scientific validity of establishing accounting justice as the foundational premise of China’s independent accounting knowledge system, aiming to provide theoretical support and practical guidance for its construction and development. The findings indicate that: first, accounting justice is well-suited to serve as the logical starting point; second, it embodies key attributes of a logical starting point—primacy, coherence, distinctiveness, historical continuity, contemporary acceptability, and stability; and third, by anchoring the system in accounting justice, we can effectively bridge accounting ethics and accounting theory, reconcile internal contradictions among accounting system components, and enhance both the logical coherence and practical explanatory power of China’s accounting theory system. Moreover, this foundational choice is likely to gain the broadest possible consensus among stakeholders, reinforcing the legitimacy and robustness of the system.