【作者】 李斌；

【导师】 王永海；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 本文通过对会计学领域各种资产定义的综述,分析了这些理论之间的内在联系,探讨了现有会计要素定义的缺憾。在这篇论文的第一部分,我们溯源、比较了会计学史上一些具有代表性的资产定义,并就其深远影响进行了介绍;随后,我们归纳出资产定义的若干历史演进规律,分析了会计学界为什么要一直探询资产的科学定义,以及取得了那些方法论上的进展;在此基础上,还进一步研究了财务会计概念框架下的资产定义,例如资产的定义如何受到会计基本假设、目标等因素的影响。尽管学术界对现存的概念框架批评之声不断,但我们仍然借鉴了这种思维方式,以探询资产定义中两个十分重要的问题:(1)究竟是什么构成了资产定义的理论核心与边界;(2)在变化的外部环境下,应该选取什么指标来定义资产?对这两个问题的解答,构成了本文的最后一章节。更多还原

【Abstract】 This paper examines the mass accounting definitions of an asset and analyses the link between those definitions .The extent to analysis also provides a critical review of the mainstream statements on Elements of Financial Accounting. First we compared each definition with those of the previous authoritative bodies. If the previous authoritative definitions on asset can be adjudged failures, there is reason to believe that the present effort will have a similar future. Second ,we conclude the several orderliness of evolution as to why accountants continue to seek an authoritative definition of asset are offered and how the specialists and scholars did it. In the third part of this paper, we discuss the definition on asset whether have any direct effect on the Financial Accounting conceptual framework (CF),such as objects ,assumptions, other elements and so on. Although there are too divers to provide common criteria for existing conceptual framework . We deciced , therefore , to use this kind of thoughtway in our review and arrive at answers to two further questions: (a) What are the core and fundamental boundary in developing scientific definition ; (b) How we describe the asset in the changing world ? The final section of the paper contains the answers of these questions.更多还原