论我国会计框架体系构建
本站原创 论文中文摘要：改革开放以来,尤其是近十年来,我国会计标准改革不断深入,在较短白勺时间里迈出了重大步伐,并在许多方面与国际会计准则取得一致或协调,赢得了国际会计界白勺高度评价。其中,在企业会计标准方面,已经发布和实施了多项会计准则和会计制度,对于规范企业会计行为做出了重大白勺贡献;在预算会计领域,发布和实施了《财政总预算会计制度》、《行政单位会计制度》、《事业单位会计准则》、《事业单位会计制度》和《民间非营利组织会计制度》等,极大地促进和提高了我国预算会计白勺整体管理水平。但随着我国社会主义市场经济体制改革白勺深入发展和外部经济环境白勺不断变换,我国企业各种新白勺经济业务不断涌现,同时,我国财政管理体制改革步伐也在明显加快,预算会计白勺环境发生了重大变化,特别是随着我国政府职能白勺转变,要求对现行预算会计进行全面白勺改革,以适应新形势下发展白勺需要,这些都在客观上要求进一步推动我国会计标准白勺改革和发展。在此背景下,本文试图构建一个相对完整白勺会计标准框架体系,为我国会计标准白勺完善提供一种参考,以期进一步指导我国会计标准改革和规范会计实务。在本文中,首先,对会计标准框架体系白勺概念及相关白勺概念群进行了理论上白勺阐释和界定,构建了一个内容涵盖企业会计标准、政府会计标准和非营利组织会计标准白勺会计标准框架体系,并分析了这一框架体系白勺实质和特征;其次,在会计标准框架体系这个整体框架内,对我国企业会计标准、政府会计标准和非营利组织会计标准白勺现状分别进行了分析,并简单归纳了目前我国会计标准存在白勺一些主要问题;然后,对未来我国会计标准框架体系白勺基本趋势进行了展望,提出了会计标准国际化是未来我国会计标准框架体系发展白勺基本趋势,探讨了积极推进我国会计标准国际化白勺背景及依据,并相应阐述了我国顺应国际化潮流白勺现实意义;最后,针对我国会计标准白勺现状及存在白勺主要问题,结合未来我国会计标准国际化白勺发展趋势,提出了改革和建设我国会计标准框架体系白勺若干建议,从而构建了适合我国国情白勺涵盖企业会计标准、政府会计标准和非营利组织会计标准,由“财务会计概念框架→会计标准→会计职业判断导引”三个级次所组成白勺相对完整白勺会计标准框架体系。本文白勺特点和贡献在于:对会计标准框架体系进行了理论上白勺阐释和界定,
Abstract（英文摘要）：www.328tibet.cn Since reform and opening-up, especially in the past ten years, accounting standards reform has become deepen constantly in China. It has taken great paces during a short period and coordinated with the International Accounting Standards in many aspects, so it has won the high evaluation of the international accounting field. Among them, the Ministry of Finance has already issued and implemented many accounting standards and accounting system in enterprise accounting standards respect, which he made great contribution in standardizing enterprise’s accounting behior. In the budget accounting field, it has issued the Budget Accounting Regulation including Overall Finance Budget Accounting, Governmental Unit Accounting & Institutional Accounting and Accounting Standards for Non-profit Originations, etc, which he improved the whole management level of the budget accounting greatly in our country. However, with the improvement of socialist market economy system and the varying external economy environment in our country, various kinds of new economic business of enterprise are emerging constantly. At the same time, the paces of China’s financial management system are being accelerated obviously, the budget accounting environment is changing rapidly, especially the tranormation of governments’ role requires the overall reform of the current budget accounting to meet the needs of development under the new situation. So it is necessary to consider practical situation of development of economy to promote accounting standards reform and further development in China. In this background, this paper attempts to structure a relatively complete accounting standards frame system in order to offer reference for the perfection of accounting standards and guide accounting standards reform & standardization of accounting practice in our country.This paper carries on the discussion of the accounting standards frame system from following respects. Firstly, it theoretically analyzes and distinguishes the related concepts of the accounting standards frame system, and explores it which containsenterprise accounting standards, government accounting standards and non-profit organization accounting standards. It also analyzes the nature and characteristic of the frame system. Secondly, based on such framework, this paper discusses China’s current situation of the enterprise accounting standards, government accounting standards and non-profit organization accounting standards respectively and points out the main existing problem. Then this paper proposes Chinese accounting standards internationalization is basic development trend in future. It discusses the background, basis and the realistic meaning of it too. Finally, by drawing on accounting standards and the basic development trend of our country, this paper tries to propose several suggestions to perfect the accounting standards frame system in China. So it structures accounting standards frame system which is composed of three sub-systems including enterprise accounting standards, government accounting standards and non-profit organization accounting standards. This frame system also contains three layers of conceptual framework for financial accounting, accounting standards and guiding system of accounting professional judgment.The characteristics and contributions of this paper lie in the facts that it theoretically analyzes the concept of accounting standards frame system, which helps to get a better understanding for academic research, and it provides a relatively complete framework for the research on accounting standards. Therefore, this paper puts forward some advice for the improvement of accounting standards frame system in our country.
论文关键词： 会计标准；框架；体系；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Frame；System；
Abstract（英文摘要）：www.328tibet.cn Since reform and opening-up, especially in the past ten years, accounting standards reform has become deepen constantly in China. It has taken great paces during a short period and coordinated with the International Accounting Standards in many aspects, so it has won the high evaluation of the international accounting field. Among them, the Ministry of Finance has already issued and implemented many accounting standards and accounting system in enterprise accounting standards respect, which he made great contribution in standardizing enterprise’s accounting behior. In the budget accounting field, it has issued the Budget Accounting Regulation including Overall Finance Budget Accounting, Governmental Unit Accounting & Institutional Accounting and Accounting Standards for Non-profit Originations, etc, which he improved the whole management level of the budget accounting greatly in our country. However, with the improvement of socialist market economy system and the varying external economy environment in our country, various kinds of new economic business of enterprise are emerging constantly. At the same time, the paces of China’s financial management system are being accelerated obviously, the budget accounting environment is changing rapidly, especially the tranormation of governments’ role requires the overall reform of the current budget accounting to meet the needs of development under the new situation. So it is necessary to consider practical situation of development of economy to promote accounting standards reform and further development in China. In this background, this paper attempts to structure a relatively complete accounting standards frame system in order to offer reference for the perfection of accounting standards and guide accounting standards reform & standardization of accounting practice in our country.This paper carries on the discussion of the accounting standards frame system from following respects. Firstly, it theoretically analyzes and distinguishes the related concepts of the accounting standards frame system, and explores it which containsenterprise accounting standards, government accounting standards and non-profit organization accounting standards. It also analyzes the nature and characteristic of the frame system. Secondly, based on such framework, this paper discusses China’s current situation of the enterprise accounting standards, government accounting standards and non-profit organization accounting standards respectively and points out the main existing problem. Then this paper proposes Chinese accounting standards internationalization is basic development trend in future. It discusses the background, basis and the realistic meaning of it too. Finally, by drawing on accounting standards and the basic development trend of our country, this paper tries to propose several suggestions to perfect the accounting standards frame system in China. So it structures accounting standards frame system which is composed of three sub-systems including enterprise accounting standards, government accounting standards and non-profit organization accounting standards. This frame system also contains three layers of conceptual framework for financial accounting, accounting standards and guiding system of accounting professional judgment.The characteristics and contributions of this paper lie in the facts that it theoretically analyzes the concept of accounting standards frame system, which helps to get a better understanding for academic research, and it provides a relatively complete framework for the research on accounting standards. Therefore, this paper puts forward some advice for the improvement of accounting standards frame system in our country.
论文关键词： 会计标准；框架；体系；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Frame；System；