建立中国财务会计概念框架的总体设想

本文围绕在我国建立财务会计概念框架的基本问题,系统探讨了财务会计目标、财务报告信息的质量特征、财务报表的要素、要素的确认与计量、财务报告的列报等问题。本文在借鉴国外既有研究成果的基础上着重探讨了资产要素的定义,结合收入要素探讨了确认问题,在财务报告列报部分还具体探讨了财务报表确认、财务报表附注及其它财务报告的披露问题。

An Overall Image of Establishment of China Financial Accounting Conceptual Framework

The paper discusses comprehensively the objective of financial accounting, the quality characteristics of accounting information, the elements of financial statements, the recognition and measurement of accounting elements and the presentation of financial reporting on formulating conceptual framework for financial accounting. Based on experiences and lessons from some research conclusions, the Paper elaborates the concept of asset, recognition criterions with the example of revenue, and the presentation of financial reporting including the recognition of financial statements and disclosure of note and other financial reporting.