【摘要】 现代财务会计的基本程序是确认、计量和披露。财务报表是财务报告的核心。确认可分为两步,第一步确认是记录,第二步确认则是财务报表列报。计量的目的在于在财务报表中列报。计量与确认有着紧密的关联。此外,披露也是关键。披露表明财务会计的进步,但它会模糊财务会计的边界。信息披露会在财务报表中变成了信息确认,但事实上信息披露并不符合全部的基本确认标准。更多还原

【Abstract】 This paper attempts to research the basic processes of modern financial accounting. The basic processes are recognition,measurement and disclosure. Financial statements are core information of financial reporting. Recognition may be divide into two steps and measurement aims at present financial statements. The paper focuses more on the first and the second step. The paper also discusses measurement that has a close relationship with the two steps of recognition. Disclosure is the key discussion in this paper. The paper finally recognizes the disclosure that shows the progress of financial accounting but it blurs the border of financial accounting because disclosure information is turned into financial statements,and it becomes a kind of recognitions but in fact does not meet all fundamental recognition criteria.更多还原