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美国财务会计概念框架第八号公告同第一号公告相比,在财务报告的目标方面更加明确、完善。它更加重视与企业资源有关的使用者,认为不应当把企业的收益及其构成作为财务报告最重要的信息,认为财务报告的目标同决策有用观一致并且更加关注资源配置决策。第八号概念公告的颁布将为我国财务报告目标的完善提供思路。
The US Financial Accounting Concept Framework No. 8 Notice Compared with No. 1 Notice, the objectives of the financial report are more specific and complete. It places greater emphasis on users of business resources and believes that the benefits and the composition of the business should not be regarded as the most important information in financial reporting. It considers that the objective of financial reporting is in line with the usefulness of the decision-making and pay more attention to resource allocation decisions. The promulgation of the eighth concept bulletin will provide ideas for the improvement of the goal of China’s financial reporting.