【摘要】：財(cái)務(wù)會(huì)計(jì)概念框架是一個(gè)由一系列彼此關(guān)聯(lián)的會(huì)計(jì)概念組成的體系，屬于會(huì)計(jì)理論的組成部分。財(cái)務(wù)會(huì)計(jì)概念框架的性質(zhì)是用來指導(dǎo)會(huì)計(jì)準(zhǔn)則的制定與修改。迄今為止，美國(guó)、英國(guó)、加拿大、澳大利亞等國(guó)家以及國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)陸續(xù)發(fā)布了各具特色的財(cái)務(wù)會(huì)計(jì)概念框架。我國(guó)不存在形式上獨(dú)立的財(cái)務(wù)會(huì)計(jì)概念框架，一直由基本準(zhǔn)則發(fā)揮概念框架的作用，但是不管從性質(zhì)還是內(nèi)容上看，基本準(zhǔn)則較概念框架都顯示出局限性，因此重構(gòu)我國(guó)的財(cái)務(wù)會(huì)計(jì)概念框架是大勢(shì)所趨。 本篇論文在借鑒國(guó)內(nèi)外最新研究成果的基礎(chǔ)上，，考慮我國(guó)特有的經(jīng)濟(jì)體制和環(huán)境，認(rèn)為我國(guó)應(yīng)該廢除基本準(zhǔn)則作為財(cái)務(wù)會(huì)計(jì)概念框架的作用，重新構(gòu)建我國(guó)的財(cái)務(wù)會(huì)計(jì)概念框架。本篇論文首先綜述了研究的目的、待解決問題以及國(guó)內(nèi)外研究成果；然后界定概念框架的性質(zhì)，以邏輯起點(diǎn)為出發(fā)點(diǎn)，按照財(cái)務(wù)報(bào)告目標(biāo)——報(bào)告主體——會(huì)計(jì)假設(shè)——會(huì)計(jì)信息質(zhì)量特征——會(huì)計(jì)計(jì)量屬性——會(huì)計(jì)要素——會(huì)計(jì)報(bào)告的思路論述，最后得出本篇論文的研究結(jié)果。 本文認(rèn)為，我國(guó)的財(cái)務(wù)報(bào)告目標(biāo)應(yīng)由受托責(zé)任觀逐步過渡為決策有用觀；會(huì)計(jì)分期、貨幣計(jì)量、權(quán)責(zé)發(fā)生制不應(yīng)該作為假設(shè)的組成部分，又提出不確定性假設(shè)、幣值穩(wěn)定假設(shè)；會(huì)計(jì)信息質(zhì)量特征部分構(gòu)建了質(zhì)量特征體系；會(huì)計(jì)計(jì)量屬性部分應(yīng)將現(xiàn)值排除在外，形成以歷史成本為主，多種計(jì)量屬性共存的計(jì)量屬性模式，在適當(dāng)成熟的時(shí)候選用公允價(jià)值；會(huì)計(jì)要素方面應(yīng)擴(kuò)大要素的內(nèi)涵；財(cái)務(wù)報(bào)告部分應(yīng)該根據(jù)使用者的信息需求進(jìn)行相應(yīng)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.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F234.4

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