会计准则国际趋同背景下会计对象分类差异研究

发布时间：2018-07-11 11:46

本文选题：会计准则 + 会计要素　；参考：《商业研究》2017年07期

【摘要】：建立全球性的通用会计准则已成为趋势。会计要素与会计科目是会计准则制定的重要内容,是对会计对象的基本分类和进行会计核算的基础,两者基本分类之间既高度相关,又显著差异,遵循着对应设置、拆分配比、拆分单列、损益合并、权益合并、考虑特殊六条演进路径。本文首先从设置目标、服务对象、具体用途三个方面规范研究,为两者基本分类差异提供合理理论解释,提出会计要素具有鲜明的外部性、高层级、统一性特征,而会计科目则具有鲜明的内部性、低层级、灵活性特征;其次,以生产制造企业主营业务利润形成过程为例的实证研究,为两者基本分类差异提供充分实务论证;最后,通过中、美会计要素基本分类对比,提出加快会计要素与会计科目基本分类改革,对推进我国会计准则国际趋同,引导社会资源配置具有重要战略意义。
[Abstract]:The establishment of global general accounting standards has become a trend. Accounting elements and accounting subjects are the important content of accounting standard formulation, and are the basis for the basic classification and accounting of accounting objects. The two basic classifications are highly related and have significant differences. Split single column, profit and loss merger, equity merger, consider special six paths of evolution. In this paper, first of all, from the setting objectives, service objects, specific use of three aspects of normative research, for the basic classification of the differences between the two to provide a reasonable theoretical explanation, accounting elements have distinct externalities, high-level, unified characteristics, Accounting subjects have distinct internal, low-level and flexible characteristics. Secondly, the empirical research on the process of profit formation in the main business of manufacturing enterprises provides sufficient practical proof for the basic classification differences between the two. By comparing the basic classification of accounting elements between China and the United States, this paper puts forward that speeding up the reform of the basic classification of accounting elements and accounting subjects is of great strategic significance to promote the international convergence of accounting standards in China and to guide the allocation of social resources.
【作者单位】：陕西师范大学教育学院;河南财政金融学院;
【基金】：国家社会科学基金项目“美、英、加、澳四国高等学校财务报告信息公开研究”,项目编号:BIA160133
【分类号】：F233

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