基于权益保护观的财务会计概念框架重构

发布时间：2017-12-31 19:36

  本文关键词：基于权益保护观的财务会计概念框架重构　出处：《财会通讯》2017年13期 　论文类型：期刊论文

  更多相关文章： 会计目标 权益保护观 财务会计概念框架

【摘要】：随着经济形态、企业增长方式以及企业定位的转变,加上资本市场逐渐成熟以及各种矛盾的产生,受托责任观和决策有用观已经无法满足信息使用者的使用要求。会计目标是财务会计概念框架的逻辑起点,应当以权益保护观为基础,调整财务会计概念框架,为企业在现实中更好地发展奠定理论基础。本文定位于权益保护观的会计目标对会计信息质量特征、会计要素计量以及财务报告等方面的特殊要求进行了探讨。
[Abstract]:Along with the economy, business growth pattern and corporate positioning, coupled with the capital market gradually mature and various contradictions, fiduciary responsibility view and decision usefulness view has been unable to meet the requirements of information users. The use of accounting target is the logical starting point of the conceptual framework of financial accounting, should be based on the protection of the rights and interests of concept as the basis for adjustment of financial accounting concepts the framework, which lays the theoretical foundation for the better development of enterprises in reality. The quality characteristics of accounting information based on the protection of the rights and interests of the concept of accounting objectives, accounting measurement and the special requirements of elements of financial statements and other aspects are discussed.

【作者单位】： 兰州财经大学会计学院;
【分类号】：F234.4
【正文快照】： 一、引言1971年,美国注册会计师协会(AICPA)理事会成立了一个专门研究财务报表目标的小组,即Trueblood小组,并对小组提出了四个可供参考的课题:谁需要财务报表;他们需要什么信息;在所需信息中,有多少是能够由会计师提供的;为了提供所需信息,要有一个怎样的结构?。这四个问题对，

本文编号：1361187