会计准则结构及其构成要素研究——对我国会计概念框架构建的思考

A Study on the Structure of Accounting Standards and Its Inscape

传统的会计准则制定模式中都特别强调了会计概念、会计原则和会计规则的突出地位,因而有了原则导向(或基础)的会计准则制定模式、规则导向(或基础)的会计准则制定模式以及安然等财务欺诈案件后美国目标(实际是概念)导向的会计准则制定模式的说法。通过对现有会计准则制定模式的反思,我们认为会计概念、会计原则和会计规则不应是会计准则制定的导向或基础,而是会计准则结构体系的构成要素。在本文中,我们对其各自的含义界定和功能定位进行初步探讨,旨在为建立我国的会计概念框架,完善会计准则体系提供理论参考。

The concepts, principles and rules of accounting are given special emphasis in the setting mode of traditional accounting standards, hence we have the principle-based setting mode of accounting Standards, the rule-based setting mode as well as the objective-based setting mode which came forth after the American financial fraud case of enron. By reflecting the present setting mode of accounting Standards ,we hold the opinion that accounting concepts, accounting principle and accounting rule should not be the orientation or basic in the setting of accounting standards,but rather the inscape of accounting standards. In this essay we make an tentative exploration of their definitions and their functions so as to offer theoretical reference for setting the conceptual framework of financial reporting and perfecting the accounting standards of our country.