财务会计概念框架比较研究

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论文中文摘要:目前,财务会计概念框架已经成为财务会计理论的核心内容。许多西方发达国家(如美国、英国、加拿大、澳大利亚等)和国际会计准则委员会都非常重视对财务会计概念框架的研究,并已纷纷建立起各自的概念框架体系。我国在构建财务会计概念框架时,采取“两步走”的思路和步骤,即第一步先修改、完善基本准则,使其充当我国现阶段财务会计概念框架的角色;第二步,等到时机成熟,再将基本准则转化为真正的形式与实质相统一的财务会计概念框架。随着2006年2月15日新《企业会计准则——基本准则》的发布,我国现阶段既符合国际惯例又具有中国特色的财务会计概念框架已经初步建立。但是,新的基本准则仍存在一些不足之处,需要在诸多方面继续努力完善,才能早日转化为更符合国际惯例的财务会计概念框架,完成“两步走”方针中具有重大意义的第二步。笔者正是在这样的背景下选题并研究,本文通过详细的纵向差异分析和横向国际对比,全方位介绍了我国现阶段财务会计概念框架的内容,对其特色和不足之处作了深刻地评价,并为我国财务会计概念框架未来发展提出了建议,弥补了国内学者对该问题的研究不足,具有重大的理论和现实意义
Abstract(英文摘要): Nowadays, Conceptual Framework for Financial Accounting (CF) has been the coreof financial accounting theory. Many western developed countries (such as USA, UK,Canada and Australia and so on) and International Accounting Standard Committee (IASC)all paid much attention on the study of CF, and had set up their own CF one after another.When establishing CF in China, the “two-step” way has been taken. The first step is torevise The Basic Standard of 1992 and regard the revision as the present CF of China. Thesecond step is to tranorm The Basic Standard to a real CF which form will much moreconsist with its theoretical substance, when conditions maturate. With the issuing of newBasic Standard with many amendments on 15th February, 2006, the present CF withinternationali and Chinese features has been established in China. However, new BasicStandard still has a few shortcomings which should be revised and improved. Besides,some other efforts should be made in order to carry out the second step tranormation andestablish a real CF with proper form at an early date.Based the background above, the subject of this paper was selected. The paper firstlyexplains the definition and functions of CF, and then reviews development of CF in someforeign countries. Secondly, following a brief introduction of background and plan ofsetting up CF in China, the paper analyzes changes between former Basic Standard and therevised one to help readers know the main content of the present CF well. Thirdly, newBasic Standard is compared with other foreign typical CFs comprehensively in terms of theform and the content concluding the objective of financial statements, the qualitycharacteristics of accounting information, the definition, recognition and measurement ofaccounting elements, and the presentation of accounting information. According to thecomparison, the paper gives the conclusion that the present CF of China has harmonizedwith foreign influential CFs on the whole, and summarizes four Chinese features of ourpresent CF. Besides, the paper points three aspects of new Basic Standard which should berevised and improved, and gives relevant suggestions. Finally, four proposals are putforward in order to carry out the second step tranormation and establish a real CF withproper form at an early date.Because it has not been a long time since the issue of new Basic Standard and theestablishment of the present CF of China, the study on this aspect is not verycomprehensive and deep. Therefore, the study of this paper has significant meaning notonly theoretically, but also practically.
论文关键词: 财务会计概念框架;比较研究;基本准则;
Key words(英文摘要): Conceptual Framework for Financial Accounting (CF);Comparative Studies;the Basic Standard;