本文關(guān)鍵詞：基于權(quán)益保護(hù)觀(guān)的財(cái)務(wù)會(huì)計(jì)概念框架重構(gòu)　出處：《財(cái)會(huì)通訊》2017年13期 　論文類(lèi)型：期刊論文

  更多相關(guān)文章： 會(huì)計(jì)目標(biāo) 權(quán)益保護(hù)觀(guān) 財(cái)務(wù)會(huì)計(jì)概念框架

【摘要】：隨著經(jīng)濟(jì)形態(tài)、企業(yè)增長(zhǎng)方式以及企業(yè)定位的轉(zhuǎn)變,加上資本市場(chǎng)逐漸成熟以及各種矛盾的產(chǎn)生,受托責(zé)任觀(guān)和決策有用觀(guān)已經(jīng)無(wú)法滿(mǎn)足信息使用者的使用要求。會(huì)計(jì)目標(biāo)是財(cái)務(wù)會(huì)計(jì)概念框架的邏輯起點(diǎn),應(yīng)當(dāng)以權(quán)益保護(hù)觀(guān)為基礎(chǔ),調(diào)整財(cái)務(wù)會(huì)計(jì)概念框架,為企業(yè)在現(xiàn)實(shí)中更好地發(fā)展奠定理論基礎(chǔ)。本文定位于權(quán)益保護(hù)觀(guān)的會(huì)計(jì)目標(biāo)對(duì)會(huì)計(jì)信息質(zhì)量特征、會(huì)計(jì)要素計(jì)量以及財(cái)務(wù)報(bào)告等方面的特殊要求進(jìn)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(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【分類(lèi)號(hào)】：F234.4
【正文快照】： 一、引言1971年,美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(AICPA)理事會(huì)成立了一個(gè)專(zhuān)門(mén)研究財(cái)務(wù)報(bào)表目標(biāo)的小組,即Trueblood小組,并對(duì)小組提出了四個(gè)可供參考的課題:誰(shuí)需要財(cái)務(wù)報(bào)表;他們需要什么信息;在所需信息中,有多少是能夠由會(huì)計(jì)師提供的;為了提供所需信息,要有一個(gè)怎樣的結(jié)構(gòu)?。這四個(gè)問(wèn)題對(duì)，

本文編號(hào)：1361187