财务会计对象和要素理论述评

财务会计对象理论是财务会计基本理论的重要组成部分,财务会计的对象决定了财务会计的具体内容。财务会计要素是会计对象的具体化,是会计报表内容的主要分类。会计对象理论是前苏联、中国等社会主义国家的会计学者在马克思的资本循环与周转理论基础上发展起来的。会计要素理论是美国、英国等资本主义国家的会计学者和会计职业团体基于资本主义的经济制度所取得的研究成果。FASB、IASC、ASB对会计要素的规定,是为工业经济时代企业的会计目标服务的,反映了受托责任观和决策有用观对会计信息的要求。

Comments on the Object and Elements of Financial Accounting

The object of financial accounting is an important part of the basic theory of financial accounting, and determines the specific contents of financial accounting. The elements of financial accounting are the specification of accounting object and the major categories of the accounting statements. Accounting object theory is developed by accounting scholars from the former Soviet Union, China and other socialist countries on the basis of the Marxist theory of capital cir- culation and turnover, Accounting element theory is achievements made by accounting academics and professional accounting bodies from the United States, Britain and other capitalist countries on the basis of capitalist economic system. The standards of accounting elements stipulated by FASB, IASC, ASB serve for the accounting requirements of business enterprises in the industry economic times, and reflect the accounting information view of responsibility and decision-use-fulness.