八一农垦-试论我国会计概念框架的认识分析[论文]

摘  要

目前，会计概念框架已经成为财务会计理论的核心内容。许多西方发达国家（如美国、英国、加拿大、澳大利亚等）和国际会计准则委员会都非常重视对财务会计概念框架的研究，并已纷纷建立起各自的概念框架体系。我国在构建财务会计概念框架时，采取“两步走”的思路和步骤，即第一步先修改、完善基本准则，使其充当我国现阶段财务会计概念框架的角色；第二步，等到时机成熟，再将基本准则转化为真正的形式与实质相统一的财务会计概念框架。随着 2006 年 2 月 15 日新《企业会计准则——基本准则》的发布，我国现阶段既符合国际惯例又具有中国特色的财务会计概念框架已经初步建立。但是，新的基本准则仍存在一些不足之处，需要在诸多方面继续努力完善，才能早日转化为更符合国际惯例的财务会计概念框架，完成“两步走”方针中具有重大意义的第二步。

本文正是在这样的背景下选题并研究，本文通过详细的纵向差异分析和横向国际对比，全方位介绍了我国现阶段财务会计概念框架的内容，对其特色和不足之处作了深刻地评价，并为我国财务会计概念框架未来发展提出了建议，弥补了国内学者对该问题的研究不足，具有重大的理论和现实意义。

关键词：财务会计概念框架 比较研究 基本准则

Abstract

At present, the accounting conceptual framework has become the core content of the financial accounting theory. Many western developed countries (such as the United States, Britain, Canada and Australia) and the International Accounting Standards Committee attaches great importance to the conceptual framework of financial accounting research, and have established a system of conceptual framework. Our country in the construction of conceptual framework of financial accounting, take “the ideas and steps of two steps, the first step to modify and perfect the basic criterion, which serves as the present stage of our country financial accounting conceptual framework of the role; the second step, until the time is ripe, and then transformed into the basic norms and forms the conceptual framework of financial accounting the essence of true unity. With the release of the new “enterprise accounting standards – Basic Standards” in February 15, 2006, the conceptual framework of financial accounting, which conforms to both international practice and Chinese characteristics, has been preliminarily established. But the new basic standard there are still some deficiencies in many aspects, need to continue to improve, can be transformed into the conceptual framework of financial accounting is more in line with international practice, to

This is the topic and research in such a background, this paper through the detailed analysis of the horizontal and vertical difference of international comparison, the full range of the present stage of our country financial accounting conceptual framework, made a profound evaluation of its characteristics and inadequacies, and accounting conceptual framework and puts forward suggestions for future development in China finance, make up for the research on the problem of domestic scholars, has great theoretical and practical significance.

Key words: financial accounting; conceptual framework; comparative study; basic criteria.

目  录

1前言

1.1研究目的及意义

1.2国内外研究现状

1.3 本研究的主要内容

2相关理论概述

2.1会计概念框架的概念

2.2会计概念框架的作用

2.3我国财务会计概念框架的层次

2.4构建会计概念框架的必要性

3中国财务会计概念框架的现状分析

3.1基本准则充当现阶段中国财务会计概念框架的原因分析

3.2会计概念框架研究的基石分析

3.3会计概念框架研究中的桥梁分析

3.4会计要素的确认标准

3.5计要素的计量

4现阶段中国会计概念框架存在的问题

4.1缺乏充足的理解性

4.2论证性不强

4.3灵活性较弱

4.4涵盖内容不全面

4.5有关会计计量、信息披露等问题

5完善中国财务会计概念框架的具体建议

5.1侧重“受托责任观”，兼顾“决策有用观”

5.2修正会计要素，单独列示“利得”和“损失”

5.3重视确认程序，明确确认标准

5.4重建公允价值，实行资本保全

5.5补充财务报告内容，增加会计信息含量

6结论

参考文献

致  谢