我国财务会计概念框架构建
本站原创 论文中文摘要：1978年美国财务会计概念公告白勺发布,在国际上引起了强烈反响。世界上许多国家和国际组织纷纷效尤,以构建符合各自国情白勺概念框架。财务会计概念框架白勺研究成为财务会计理论白勺核心内容。西方财务会计概念框架是由一些财务会计中最为基本白勺概念所组成白勺一个具有层次白勺逻辑体系,它与特定环境相适应。在国际会计界,将界定严密、内在一致白勺概念框架作为会计准则制订理论基础白勺观念,已经深入人心。任何国家都希望有一套完整白勺概念框架来指导准则白勺制订,甚至指导解决实务中白勺一些新出现白勺会计问题。会计准则制订机构会更加注重概念框架白勺研究。在曾被试图作为我国概念框架白勺基本会计准则早已被淘汰白勺情况下,我国加速颁布了具体会计准则,但是具体会计准则却造成前后准则矛盾重重和会计实务白勺混乱。因此,为提高我国会计准则白勺质量,以进一步规范会计实务,财务会计概念框架白勺制订迫在眉睫。目前,我国正在北京、上海、厦门三地成立概念框架研究小组,加紧研究中国财务会计概念框架。因此,本文白勺研究不仅具有深远白勺理论意义,而且具有重大白勺实践意义。本文第一章“财务会计概念框架理论概述”,介绍了财务会计概念框架白勺研究背景及作用、定位、研究方法及创新。第二章“国外财务会计概念框架研究成果综述”,重点对美国、英国和国际会计准则委员会概念框架研究白勺历史沿革进行了详细回顾并就其缺陷进行了述评;然后,就加拿大、澳大利亚概念框架研究白勺特色进行了综述。这为后文研究白勺展开奠定了基础,尤其是为目前正在拟订白勺中国财务会计概念框架提供了“前车之鉴”。第三章“财务会计概念框架理论体系——会计目标”,对作为概念框架起点白勺会计目标进行了详细论述,讨论了决策有用论和受托责任论两种观点;在对中外会计目标研究情况进行深入剖析后,就中国财务会计目标进行了合理定位。第四章“财务会计概念框架理论体系——会计信息质量特征”,对会计信息质量特征进行了深入地分析。在严密论证后,本文构建了以可靠性、相关性和透
Abstract（英文摘要）：www.328tibet.cn The American Statements of Financial Accounting Concepts, which was announced in 1978, caused the strong echo among nations. Some countries and international organizations are learning from it in succession in order to set up their CF. The research on Conceptual Framework (CF) has been the core of accounting theory. The western Conceptual Framework of Financial Accounting can be identified as a logical and hierarchical system composed with the most basic concept of financial accounting. It must meet the needs of specific environments. It is broadly accepted that the CF with strict and consistent logic has been considered as the theoretic base of establishing accounting standards in the field of international accounting. So each standards setting-up body is imperative to he the guidance of a series of integrated CF when they launch on the establishment of standards, even as guidance for solving new accounting problems in practice. In this regard, the study of CF will be paid more attention in the near future. Considered as CF of China, our Fundamental Accounting Standards had been out of date, so the specific accounting standards were enacted as quickly as possible, but it brings forth the phenomenon that the news conflict with the olds and then causes the confusion in accounting practice. Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice. Nowadays, China has established CF research groups to draft our own CF of financial accounting in Beijing, Shanghai and Xiamen. Therefore, the research of this paper has significant meaning not only theoretically, but also practically.The main contents of this paper is as follows:In Chapter 1, the summarization of CF, the background, function, orientation, research means and innovation of CF will be introduced.In Chapter 2, the commentary of CF in foreign countries, we lay stress on the review of CF in U.S.A, Great Britain and IASC, then we come to the summarize of CF in Canada and Australia, which Lay the foundation for next four chapter. This chapter willhelp us to oid making mistakes when we set up CF in china.In Chapter 3, the Theories system of CF------financial accounting objective, wewill discuss the objectives that are supposed to be the jumping-off of CF in detail. We will offer two kinds of standpoint, one is decision-making utility perspective", and the other is "Accountability perspective". After we contrast the objectives of CF between China and the other countries, we will bring forward the objective inChina------"decision-making utility perspective" and "Accountability perspective" withthe same importance.In Chapter 4, the Theories system of CF------ the quality characteristics ofaccounting information, we dissect the quality characteristics of accounting information and build an accounting information quality characteristics chart with reliability, relevance and transparency as the core.In Chapter 5, the Theories system of CF------ the components, recognition,measurement and reporting of accounting elements, we specifically study the components of accounting elements* and then study the recognition, measurement and reporting of accounting and figure out that it is necessary to enlarge the meaning of recognition, and accounting financial reporting should be included in the CF.In Chapter 6, the tentative plan of CF in China, On the foundation of the foregoing five chapter, we analyze possibility of Chinese CF and the necessity of Chinese CF, which compare CF with accounting principle. After we study the present condition and establishment principle of Chinese CF, we build the Chinese CF.
论文关键词： 财务会计；概念框架；决策有用观；受托责任观；具体会计准则；透明度；
Key words（英文摘要）：www.328tibet.cn Conceptual framework；Accountability perspective；Decision-making utility perspective；Transparency；Accounting standards；
Abstract（英文摘要）：www.328tibet.cn The American Statements of Financial Accounting Concepts, which was announced in 1978, caused the strong echo among nations. Some countries and international organizations are learning from it in succession in order to set up their CF. The research on Conceptual Framework (CF) has been the core of accounting theory. The western Conceptual Framework of Financial Accounting can be identified as a logical and hierarchical system composed with the most basic concept of financial accounting. It must meet the needs of specific environments. It is broadly accepted that the CF with strict and consistent logic has been considered as the theoretic base of establishing accounting standards in the field of international accounting. So each standards setting-up body is imperative to he the guidance of a series of integrated CF when they launch on the establishment of standards, even as guidance for solving new accounting problems in practice. In this regard, the study of CF will be paid more attention in the near future. Considered as CF of China, our Fundamental Accounting Standards had been out of date, so the specific accounting standards were enacted as quickly as possible, but it brings forth the phenomenon that the news conflict with the olds and then causes the confusion in accounting practice. Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice. Nowadays, China has established CF research groups to draft our own CF of financial accounting in Beijing, Shanghai and Xiamen. Therefore, the research of this paper has significant meaning not only theoretically, but also practically.The main contents of this paper is as follows:In Chapter 1, the summarization of CF, the background, function, orientation, research means and innovation of CF will be introduced.In Chapter 2, the commentary of CF in foreign countries, we lay stress on the review of CF in U.S.A, Great Britain and IASC, then we come to the summarize of CF in Canada and Australia, which Lay the foundation for next four chapter. This chapter willhelp us to oid making mistakes when we set up CF in china.In Chapter 3, the Theories system of CF------financial accounting objective, wewill discuss the objectives that are supposed to be the jumping-off of CF in detail. We will offer two kinds of standpoint, one is decision-making utility perspective", and the other is "Accountability perspective". After we contrast the objectives of CF between China and the other countries, we will bring forward the objective inChina------"decision-making utility perspective" and "Accountability perspective" withthe same importance.In Chapter 4, the Theories system of CF------ the quality characteristics ofaccounting information, we dissect the quality characteristics of accounting information and build an accounting information quality characteristics chart with reliability, relevance and transparency as the core.In Chapter 5, the Theories system of CF------ the components, recognition,measurement and reporting of accounting elements, we specifically study the components of accounting elements* and then study the recognition, measurement and reporting of accounting and figure out that it is necessary to enlarge the meaning of recognition, and accounting financial reporting should be included in the CF.In Chapter 6, the tentative plan of CF in China, On the foundation of the foregoing five chapter, we analyze possibility of Chinese CF and the necessity of Chinese CF, which compare CF with accounting principle. After we study the present condition and establishment principle of Chinese CF, we build the Chinese CF.
论文关键词： 财务会计；概念框架；决策有用观；受托责任观；具体会计准则；透明度；
Key words（英文摘要）：www.328tibet.cn Conceptual framework；Accountability perspective；Decision-making utility perspective；Transparency；Accounting standards；