題目：會(huì)計(jì)制度設(shè)計(jì)的起點(diǎn)是？
A. 會(huì)計(jì)法規(guī)
B. 企業(yè)經(jīng)營(yíng)目標(biāo)
C. 會(huì)計(jì)循環(huán)
D. 會(huì)計(jì)組織機(jī)構(gòu)設(shè)置