我国财务会计概念框架构建起点管见

笔者认为,会计首先是环境的产物,其次才是一个人造的“信息系统”。会计目标受制于会计环境,会计环境是会计理论问题的主要矛盾,决定了会计活动的主要方面。本文将会计环境作为我国CF的逻辑起点,认为以会计目标为起点的CF,在理论上具有更广泛的适应性。

Viewpoint of Jumping-off Point of Chinese Conceptual Framework of Financial Accounting

the author thinks that accounting is firstly the outcome of environment, and then an information system created by people. Accounting goal is enslaved to accounting environment, which determines chief aspects of accounting activity and belongs to the chief contravention of accounting theory. The author regards accounting environment as a logic point of our country's CF. It is compatible with goal-oriented CF and has wide adaptability in theory.