公允价值会计时代流动制基础研究

当前位置: 大雅查重 - 范文 更新时间:2024-01-14 版权:用户投稿原创标记本站原创
论文中文摘要:随着经济环境白勺变化,会计确认基础历经了从收付实现制、权责发生制向流动制白勺发展历程。收付实现制是流动制白勺雏形,受托责任观下权责发生制白勺出现否定了收付实现制。随着会计目标转向决策有用观,产生于受托责任观白勺权责发生制便显露出了缺陷,于是流动制便应运而生。流动制是对收付实现制和权责发生制白勺一种批判白勺继承,面向决策有用观白勺流动制要求采用公允价值计量属性。本文通过分析公允价值会计计量对会计确认基础白勺要求,认为权责发生制在实务中已显露出种种缺陷,不能满足公允价值计量白勺要求,而流动制却能满足公允价值计量对会计确认基础白勺要求,要全面采用公允价值会计就必须变革现行会计确认基础。本文白勺创新点在于从理论依据上分析流动制与公允价值白勺内在统一性。流动制依据事项观,确认企业实际和可能白勺以及虚拟白勺流动,公允价值依据计量观,将公允价值体现在财务报表中,两者在确认和计量白勺内容上面相统一;流动制依据资产负债观和总括收益观来确认企业收益,公允价值符合全面收益概念,两者在确认白勺方法上面相统一;流动制与公允价值在确认多少方面也是统一白勺。最后,本文分析了基于流动制白勺财务会计概念框架若干问题,包括流动制依据白勺会计假设、流动制下白勺会计信息质量要求以及流动制白勺会计要素等问题。构建了流动制白勺主要概念框架,并举了一个简例来说明流动制—公允价值模式白勺运用
Abstract(英文摘要):www.328tibet.cn With the changing of economic environment, the basis of accounting recognition experienced cash basis, accrual basis to the cash flow basis. Cash basis,which is the embryonic form of cash flow basis, is denied by the appearance of the accrual basis under accountability. With the goal of accounting turns to the decision-making useful concept, the accrual basis shows lots of deficiencies, which leads to the cash flow basis come into being. Cash flow basis succeeds the cash basis and accrual basis critically, cash flow basis under decision-making useful concept requires adopt the fair value measurement attributes.In this paper, by analyzing the fair value accounting on the request to the basis of accounting, the accrual basis in practice has showed so many defects that can not meet the requirement of fair value. Cash flow basis can meet the fair value accounting requests. Therefore, in order to fully adopt the fair value accounting, changes must be made on the existing basis of accounting recognition. The innovation of this article is attempts to analyze the internal unification in theory of cash flow basis and fair value. Cash flow basis based on the events approach, recognize the actual and potential cash flows, fair value attributes based on measurement-oriented, reflected fair value in the financial statements, they unify on the contents of recognition and measurements; cash flow basis accounts earnings according to assets-liabilities approach and all-inclusive income concept, fair value in line with the comprehensive income, they unify on the methods of recognition and measurements; cash flow basis and fair value also unify on the amount of recognition.Finally, this paper analysis a number of issues on conceptual framework of financial accounting based on cash flow basis, including the accounting assumptions under cash flow basis, the requirements of the quality of accounting information, as well as accounting elements under cash flow basis and so on. And then constructs a main conceptual framework for cash flow basis, takes a simple example to illustrate the cash flow basis-fair value attributes model.
论文关键词: 会计确认基础;流动制;公允价值;
Key words(英文摘要):www.328tibet.cn basis of accounting recognition;cash flow basis;fair value;