有关构建中国财务会计概念框架的研究

发布时间：2018-08-18 20:17

【摘要】：财务会计概念框架是一个由一系列彼此关联的会计概念组成的体系，属于会计理论的组成部分。财务会计概念框架的性质是用来指导会计准则的制定与修改。迄今为止，美国、英国、加拿大、澳大利亚等国家以及国际会计准则委员会陆续发布了各具特色的财务会计概念框架。我国不存在形式上独立的财务会计概念框架，一直由基本准则发挥概念框架的作用，但是不管从性质还是内容上看，基本准则较概念框架都显示出局限性，因此重构我国的财务会计概念框架是大势所趋。本篇论文在借鉴国内外最新研究成果的基础上，，考虑我国特有的经济体制和环境，认为我国应该废除基本准则作为财务会计概念框架的作用，重新构建我国的财务会计概念框架。本篇论文首先综述了研究的目的、待解决问题以及国内外研究成果；然后界定概念框架的性质，以逻辑起点为出发点，按照财务报告目标——报告主体——会计假设——会计信息质量特征——会计计量属性——会计要素——会计报告的思路论述，最后得出本篇论文的研究结果。本文认为，我国的财务报告目标应由受托责任观逐步过渡为决策有用观；会计分期、货币计量、权责发生制不应该作为假设的组成部分，又提出不确定性假设、币值稳定假设；会计信息质量特征部分构建了质量特征体系；会计计量属性部分应将现值排除在外，形成以历史成本为主，多种计量属性共存的计量属性模式，在适当成熟的时候选用公允价值；会计要素方面应扩大要素的内涵；财务报告部分应该根据使用者的信息需求进行相应的修改。
[Abstract]:The conceptual framework of financial accounting is a system composed of a series of interrelated accounting concepts, which is an integral part of accounting theory. The nature of the conceptual framework of financial accounting is used to guide the formulation and modification of accounting standards. So far, the United States, the United Kingdom, Canada, Australia and other countries as well as the International Accounting Standards Board has issued various characteristics of financial accounting conceptual framework. There is no formal independent conceptual framework for financial accounting in China, which has always been played by the basic standards. However, in terms of nature and content, the basic standards are more limited than the conceptual framework. Therefore, it is the trend of the times to reconstruct the conceptual framework of financial accounting in China. Based on the latest research results at home and abroad and considering the unique economic system and environment of our country, this paper holds that our country should abolish the role of basic standards as the conceptual framework of financial accounting. Reconstructing the conceptual framework of financial accounting in China. This paper first summarizes the purpose of the research, the problems to be solved and the domestic and foreign research results, and then defines the nature of the conceptual framework, starting from the logical starting point. According to the idea of financial reporting objective-reporting subject-accounting hypothesis-accounting information quality characteristics-accounting measurement attribute-accounting elements-accounting report, finally the research results of this paper are obtained. This paper holds that the financial reporting target of our country should be gradually transferred from the concept of fiduciary responsibility to the view of decision usefulness, accounting stages, currency measurement and accrual basis should not be taken as part of the hypothesis, and the assumption of uncertainty and currency stability should also be put forward. The part of accounting information quality features constructs the quality characteristic system, the accounting measurement attribute part should exclude the present value, form the metrological attribute pattern, which is based on historical cost and coexistence of many metrological attributes. Fair value should be chosen when appropriate maturity; the connotation of accounting elements should be expanded; the part of financial report should be modified according to the information needs of users.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234.4

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