【作者】 徐跃；

【导师】 葛家澍；

【作者基本信息】 厦门大学 ， 会计学， 2004， 硕士

【摘要】 2003 年,我国财政部会计准则委员会下属的会计理论专业委员会开始了制定财务会计概念框架的研究。会计理论专业委员会成立了若干项目研究组,并且计划用一年的时间,开展研究工作,提交研究报告,从而为我国起草《财务会计概念框架》奠定基础。在这一背景下,笔者选择了英国会计准则委员会发布的《财务报告原则公告》作为研究对象,分析英国制定财务会计概念框架的历程,以期为我国财务会计概念框架的制定贡献一份微薄之力。本文的研究框架分为四个部分。第一部分为概论,首先简要地介绍英国会计准则的发展过程和会计准则制定机构建立和变迁的经过,然后着重说明为了建立财务会计概念框架,英国所做出的不断努力和获得的主要成果。第二部分详细分析英国在制定财务会计概念框架过程中产生的三大争议:资产/负债观与收入/费用观争议、历史成本与现行价值争议和损益表与全面已确认利得和损失表争议。第三部分借助“报告财务业绩”和“报告交易实质”这两份准则的制定和评价过程来具体说明《财务报告原则公告》是如何帮助准则制订者制定和评价会计准则的。第四部分结合上述分析,简单明了地勾勒出英国制定《财务报告原则公告》给予我们的启示。然后根据这些启示,笔者针对我国制定财务会计概念框架中的一些具体问题,力求提出自己的构想。更多还原

【Abstract】 Since 2003, the Professional Committee of Accounting Theory, which is subordinate to the Accounting Standards Committee of the Chinese Ministry of Finance, has begun to research into the development of the Conceptual Frameworks for Financial Accounting. The Professional Committee of Accounting Theory has set up many research groups and has planed to spend a year doing some research work and deliver a research report in the end, paving the way for drafting the Conceptual Frameworks for Financial Accounting in China. Under this background, I choose the Statement of Principles for Financial Reporting, which was issued by the Accounting Standards Board in 1999, as the research object of my dissertation and analyze the developing course of the Conceptual Frameworks for Financial Accounting in the UK, intending to benefit the development of the Conceptual Frameworks for Financial Accounting in China. The dissertation is divided into four sections. The first section in brief introduces the development of accounting standards and the accounting standards-setting body in the UK, and then focuses on the continuous endeavor to develop the Conceptual Frameworks for Financial Accounting and the major achievements in this course in the UK. The second section analyzes three major controversial issues in the course of developing the Conceptual Frameworks for Financial Accounting in the UK: the asset and liability view & the revenue and expense view, the historical cost & the current value, and the profit and loss account & the statement of total recognized gains and losses. The third section concretely explains how the Statement of Principle for Financial Reporting help the standards-setting body develop and evaluate accounting standards, by reference to the development and evaluation of “Reporting Financial Performance”and “Reporting the Substance of Transactions”. The last section outlines some insight from the development of the Statement of Principles for Financial Reporting, and accordingly attempts to propose some suggestions in respect of developing the Conceptual Frameworks for Financial Accounting in China.更多还原