论文部分内容阅读
会计环境决定会计目标,但是会计环境只是财务会计概念框架的基础部分,而会计目标才是财务会计概念框架的核心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。逻辑起点是构造一套理论体系的出发点或建基点,是该财务会计概念框架理论体系中最基本、最抽象、最简单的一个理
The accounting environment decides the accounting goal, but the accounting environment is only the basic part of the financial accounting conceptual framework. The accounting objective is the core of the financial accounting conceptual framework. As a theoretical structure, the conceptual framework of financial accounting inevitably involves two aspects: logical starting point and logical structure . Logical starting point is the most basic, the most common and easiest category of the entire framework. Its content determines the logical elements that should be included in the logical structure and the logical composition of each element. Logical starting point is the starting point or founding point of constructing a set of theoretical system, which is the most basic, the most abstract and the easiest one in the conceptual framework of financial accounting