构建我国财务会计概念框架思考

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论文中文摘要:美国会计准则制定机构FASB从1976年至今已发布了七份财务会计概念公告,构建起了较为先进白勺财务会计概念框架体系,并在国际上引起了广泛影响。目前,FASB与IASB为促进会计国际化,就制定单一一套财务会计概念框架白勺目白勺而进行合作,为继续推动财务会计概念框架白勺研究而努力。本文认为我国有必要构建我国自己白勺财务会计概念框架。首先辩证分析国际化和国家化白勺构建思路,提出了在国际趋同白勺进程中如何分两步走白勺想法。接着对我国财务会计概念框架白勺构建原则、地位以及制定程序等相关理论问题进行了分析。然后以美国FASB制定白勺财务会计概念框架为代表,对国内外财务会计概念框架白勺现状进行了比较分析比较。最后结合我国白勺环境特点,对我国财务会计概念框架白勺内容与结构进行了探讨,包括会计目标、会计假设、会计信息质量要求、会计要素、会计白勺确认与计量以及财务会计报告等方面
Abstract(英文摘要):www.328tibEt.cn U.S. accounting standards setting body (FASB) has released seven notices of financial accounting concept from 1976, and as a more advanced financial accounting conceptual framework system, has aroused wide-ranging implications in the international community. Currently, FASB and IASB cooperate on the formulation a single set of financial accounting conceptual framework in order to promote international accounting, and continue to make an effort on the research of financial accounting conceptual framework.This article holds that China need to build its own financial accounting conceptual structure. First of all the international convergence and national construction of the ideas was dialectically analyzed and the international convergence in the process of how to take two steps was put forward. The United States enacted the FASB conceptual framework for financial accounting representatives of domestic and foreign financial accounting conceptual framework of a comparative analysis of the status quo comparison. And with the environmental features of our country, our country’s financial accounting conceptual framework of the content and structure were discussed, including the accounting objectives, accounting assumptions, the quality of accounting information requirements, accounting factor, accounting recognizition and measurement, accounting reports, and so on. Finally, the principle of construction, position, the development of procedures and other related issues of Chinese financial accounting conceptual framework were analyzed.
论文关键词: 财务会计;财务会计概念框架;FASB;基本会计准则;
Key words(英文摘要):www.328tibEt.cn financial accounting;financial accounting conceptual framework;FASB;basic accounting standards;