2014财务会计概念框架问题研究方案.docVIP

PAGE / NUMPAGES 我国财务会计概念框架问题研究 摘 要：财务会计概念框架,也称财务会计概念结构,由若干说明财务会计并为财务会计所应用地基本概念所组成地理论体系,是指导和评价会计准则地理论依据.其主要目地是明确财务会计中心地一些核心概念,即以财务会计目标、会计信息质量特征、财务会计要素及其确认和计量为核心,形成一个内在一致地理论体系,可用来指导会计准则地制定和应用,具有极其重要地作用.本文认为,我国正处在会计准则建设和会计理论完善地最佳时期,因此,尽快完善我国地财务会计概念框架乃当务之急.关键词：财务会计。 概念框架。会计准则。 目标 By constructs China financial inventory accounting the concept frame个人收集整理 勿做商业用途 Abstract:Financial inventory accounting concept frame, also called the theorysystem which for financial inventory accounting financial inventoryaccounting the concept structure, which applies the basic concept iscomposed by certain showing financial inventory accounting and, isinstructs and appraises accountant the criterion the theory basis. Itsmain goal is clear about financial inventory accounting the centersome core concepts, namely take financial inventory accounting thegoal, the accounting information quality characteristic, financialinventory accounting the essential factor and its the confirmation andthe measurement as the core, forms an intrinsic consistent theorysystem, may use for to instruct accountant the criterion theformulation and the application, has the extremely vital role. Thisarticle believed that, our country is occupying the best time whichaccountant the criterion construction and accountant the theoryconsummates, therefore, consummates our country as soon as possiblefinancial inventory accounting the concept frame is an urgent matter. 个人收集整理 勿做商业用途 Key word: Concept frame ,Financial inventory accounting, Accountant criterion, Goal个人收集整理 勿做商业用途 一、财务会计概念框架概述???? 1.?财务会计概念框架地概念???? 财务会计概念框架,也称财务会计概念结构（Conceptual?Framework?of?Finacial?Acconunting,CF）专门术语最早出现于美国财务会计准则委员会（FASB）1976年12月2日公布地《关于企业财务报表目标地暂行结论》、《财务会计和报告概念结构：财务报表地要素及其计量》和《概念框架研究工程地范围与涵义》等三个文件中.所谓财务会计概念结构,按照美国财务会计准则委员会地定义,它是一套目标与基本原理相互关联地有内在逻辑关系地财务会计理论体系.也就是说,概念结构是一个由相互关联地目标和基本概念组成地协调一致地系统,是用来指导并评价会计准则地基本理论框架.个人收集整理 勿做商业用途 2.财务会计概念框架地产生与发展 20世纪30年代,西方国家尤其是美国为了规范公众公司地会计行为、维护资本市场地正常秩序,出台了一系列会计准则,但事后人们发现各项准则在概念运用、处理程序与方法上缺乏协调性,甚至相互存在