论文部分内容阅读
一、西方财务会计概念框架发展历史及现状分析西方国家对财务会计概念框架的研究,始于20世纪70年代。1973年 10月,美国注册会计师协会下属的 True blood委员会发表了一份题为《财务报表的目标》的研究报告,提出财务会计的基本目标是向有关使用者提供“据以进行经济决策的信息”, 并在其报告的附录部分,列示了财务会计与概念框架的基本要素及其相互关系,解释了各要素的基本含义。 True blood报告受到了美国财务会计准则委员会的高度重视,该委员会针对当时公布的会计原则就事论事、缺乏理论上的一致性和时间上的协调性等弊端,认为建立一个理论框架以指导财务会计和报告准则非常必要。为此,从1978年11月起,美国财务会计准则委员会以True blood报告为财务会计概念框架研究项目的起点, 沿着以“目标为导向”的思路,先后发布了7辑《财务会计概念公告》,形成了“会计目标——会计信息质量特征——财务报表要素——要素的确认与计量——要素的报告”的概念框架体系。随后,英国、加拿大等国家及国际会计准则委员会、联合国跨国公
First, the development of the Western concept of financial accounting history and status quo Western countries on the concept of financial accounting research framework, began in the 1970s. In October 1973, the True Blood Commission, a member of the American Institute of Certified Public Accountants, published a study entitled “The Targets of Financial Statements” stating that the basic goal of financial accounting is to provide relevant users with “information to make economic decisions ”And, in the appendix to its report, listed the basic elements of the financial accounting and conceptual framework and their interrelationships, explaining the basic meaning of the elements. True blood report by the United States Financial Accounting Standards Board attaches great importance to the Committee for accounting principles published at the time the discussion matters, lack of theoretical consistency and temporal coordination and other malpractices, that establish a theoretical framework to guide the financial accounting and reporting The guidelines are very necessary. To this end, starting from November 1978, the FASB reports True Blood as the starting point for a research project on the concept of financial accounting. Along the “goal-oriented” approach, it has published seven series of notices on the concept of financial accounting “, Forming the conceptual framework of” Accounting Objectives - Quality Characteristics of Accounting Information - Financial Statement Elements - Identification and Measurement of Factors - Elements of Reporting ". Subsequently, the United Kingdom, Canada and other countries and the International Accounting Standards Board, the United Nations transnational corporations