The construction of theoretical system needs a proper starting point. The starting point of accounting theory research should adapt the change of accounting environment, can guide accounting practice, can deduce perfected accounting theory system and can be tested and have certainty, however, present mainstream viewpoints such as “objective starting point theory” and previous viewpoints such as “supposed starting point theory”, “essential starting point theory”, “motive （value） starting point theory”, “environmental starting point theory”, “functional starting point theory”, “target starting point theory” and so on can not meet the mentioned requirement. Based on the unity of history and logic, by taking the two bases for the emergence and development of accounting theory, “right and obligation relation” to define economic benefit ownership and “market price” to calculate economic benefit, as the starting point for accounting theory research, “basic starting point theory”, can satisfy the mentioned requirement and can guide future development of accounting theory and practice.