我国财务会计概念框架的构建与思考

财务会计概念框架作为一个理论结构,必然涉及两方面的问题:逻辑起点和逻辑结构。逻辑起点是整个框架最基本、最普遍、最简单的范畴。它的内容决定了逻辑结构中应该包括的理论要素及各要素的逻辑构成。以此为基础,本文系统探讨了我国财务会计概念框架的构建,包括逻辑起点、财务会计目标、会计信息的质量特征、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。

Formulation of and Reflection on China's Conceptual Framework for Financial Accounting

As a theoretical system,the financial accounting conceptual framework includes two essential elements:the logical starting point and logical structure.The logical starting point is the simplest,the most basical and common concept.Its content determines the theoretical elements in the logical structure and their logical contents.Based on that idea,this paper comprehensively discusses the logical starting point,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.