如何评价美国FASB的财务会计概念框架?

How to Evaluate FASB's Statements of Financial Accounting Concepts

总体上来看, 美国财务会计准则委员会的财务会计概念框架的内容是详细、充实和严谨的, 基本上能自成一个完整的体系并符合佩顿和利特尔顿提出的连贯、协调、内在一致的理论体系的要求。本文肯定FASBCon cepts具有许多独创性, 值得借鉴学习。例如, 第 1号概念公告提出用财务报告代替财务报表, 发展了财务会计;第 5号概念公告提出四项确认的基本标准等等。但FASBConcepts仍有弱点和不足之处。因此, 本文提出若干建议, 试图说明它的不足和如何加以改进。

The US FASB named its conceptual framework as Statement of Financial Accounting Concepts (SFACs or FASB's Concepts). This term was formally given by the FASB in its Discussion Memorandum (DM), “Conceptual of Financial Accounting and Reporting: Elements of Financial Statements and their Measurement”, in 1976. In general,FASB’s Concepts are detailed, substantial and quite precise while the whole framework is divided into seven separate units but can be viewed as an integrated in the rough and meet the requirements mentioned by Paton and Litllelton which keeping coherent, harmonious and consistent baby of chlorine. This Paper confirms that FASB concepts remain distinctive and deserve to be learned. For example, SFAC NO.1 expanded financial accounting scope by using the term of financial reporting rather than financial statements. SFAC NO.5 set forth four fundamental recognition Criteria and so on. However, the FASB Concepts has also weak points and many limitations. The Paper analyzes those limitations and provides some suggestions on how to improve the existing FASB Concepts.