本文關(guān)鍵詞：基于權(quán)益保護觀的財務(wù)會計概念框架重構(gòu)　出處：《財會通訊》2017年13期 　論文類型：期刊論文

  更多相關(guān)文章： 會計目標(biāo) 權(quán)益保護觀 財務(wù)會計概念框架

【摘要】：隨著經(jīng)濟形態(tài)、企業(yè)增長方式以及企業(yè)定位的轉(zhuǎn)變,加上資本市場逐漸成熟以及各種矛盾的產(chǎn)生,受托責(zé)任觀和決策有用觀已經(jīng)無法滿足信息使用者的使用要求。會計目標(biāo)是財務(wù)會計概念框架的邏輯起點,應(yīng)當(dāng)以權(quán)益保護觀為基礎(chǔ),調(diào)整財務(wù)會計概念框架,為企業(yè)在現(xiàn)實中更好地發(fā)展奠定理論基礎(chǔ)。本文定位于權(quán)益保護觀的會計目標(biāo)對會計信息質(zhì)量特征、會計要素計量以及財務(wù)報告等方面的特殊要求進行了探討。
[Abstract]:Along with the economy, business growth pattern and corporate positioning, coupled with the capital market gradually mature and various contradictions, fiduciary responsibility view and decision usefulness view has been unable to meet the requirements of information users. The use of accounting target is the logical starting point of the conceptual framework of financial accounting, should be based on the protection of the rights and interests of concept as the basis for adjustment of financial accounting concepts the framework, which lays the theoretical foundation for the better development of enterprises in reality. The quality characteristics of accounting information based on the protection of the rights and interests of the concept of accounting objectives, accounting measurement and the special requirements of elements of financial statements and other aspects are discussed.

【作者單位】： 蘭州財經(jīng)大學(xué)會計學(xué)院;
【分類號】：F234.4
【正文快照】： 一、引言1971年,美國注冊會計師協(xié)會(AICPA)理事會成立了一個專門研究財務(wù)報表目標(biāo)的小組,即Trueblood小組,并對小組提出了四個可供參考的課題:誰需要財務(wù)報表;他們需要什么信息;在所需信息中,有多少是能夠由會計師提供的;為了提供所需信息,要有一個怎樣的結(jié)構(gòu)?。這四個問題對，

本文編號：1361187