我国政府会计概念框架宜继续采用基本准则形式

发布时间：2018-01-14 00:24

本文关键词：我国政府会计概念框架宜继续采用基本准则形式　出处：《财务与会计》2014年05期 　论文类型：期刊论文

【摘要】：正一般而言,概念框架是以基本假设为前提,以财务报告目标为导向,以会计信息质量、财务报表要素的确认与计量和财务报告模式为中心所形成的一整套相互联系、协调一致的概念体系,既是指导和评价会计准则的理论依据,也是会计理论与实务有机结合的典范,其内容多源于实践的归纳与总结,相对于会计理论而言,概念框架更加具体、更接近实务,已成为理论与会计实践的联结。一、我国政府会计概念框架的有效实现形式仍为基本准则时至今日,我国政府会计改革正在进行,完整的准则体系尚待建立。尽快研究构建政府会计概念框架,既是政府会
[Abstract]:In general, the conceptual framework is based on basic assumptions, financial reporting objectives as the orientation, accounting information quality. The recognition and measurement of the elements of financial statements and the financial reporting model as the center of a set of interrelated and coordinated conceptual system is the theoretical basis for guiding and evaluating accounting standards. It is also an example of the organic combination of accounting theory and practice. Its content comes from the induction and summary of practice. Compared with accounting theory, the conceptual framework is more specific and closer to practice. It has become the connection between theory and accounting practice. First, the effective realization of the conceptual framework of government accounting is still the basic standard, and the reform of government accounting in our country is under way. A complete system of standards has yet to be established. To study and construct a conceptual framework of government accounting as soon as possible is a government meeting
【作者单位】：中央财经大学会计学院;
【分类号】：F810.6
【正文快照】： 一般而言,概念框架是以基本假设为前提,以财务报告目标为导向,以会计信息质量、财务报表要素的确认与计量和财务报告模式为中心所形成的一整套相互联系、协调一致的概念体系,既是指导和评价会计准则的理论依据,也是会计理论与实务有机结合的典范,其内容多源于实践的归纳与总结

【相似文献】