以企业资源为基础的会计要素研究

Accounting Elements:A Reform Suggestion Based on the View of Resources

本文借鉴企业资源理论,对我国财务会计概念框架中的会计要素问题进行了探讨。受传统会计概念框架的局限,会计实务以资产为主要核算对象,致使财务报告不能全面、真实反映企业资源状况和实际价值。本文认为,为使会计信息全面反映企业的实际,会计核算对象就应当以企业资源为基础;企业资源包括资产和能力。根据这一理念,再参考有关国家的做法,本文探索提出我国会计要素可增补调整为资产、能力价值(商誉)、负债、权益、收入、利得、费用和损失8项。

This paper uses the resource theory to analyze and study accounting elements in the framework of financial accounting concepts in China.The financial reports couldn't reveal the present situation and real value of a firm,while business accounting is mainly based on asset-accounting in practice,which limited by the traditional framework of financial accounting concepts.To improve the reality of the accounting reports,we believe that business accounting should be set up on a firm's resources,and resources are divided into assets and Capabilities in this paper.As a conclusion,the accounting elements in china might be added and adjusted into assets,capabilities,liabilities,equities,revenues,gains,expenses and losses.