会计确认概念再研究——对若干会计基本概念的反思

Debate over the Meaning of Accounting Recognition:Rethinking the Rationality of Basic Accounting Concepts

最近20年我国会计界渐渐兴起了"会计确认、会计计量、会计记录和会计报告"的提法,这种提法还被一些流行论著称作会计基本程序、会计循环。但本文的考证表明,上述提法缺乏合理逻辑。会计确认其实就是"登记入账"之意,包含会计计量。会计计量是会计确认的应有之义,它并不是与会计确认并列的会计程序。业界所称的会计记录(recording)本意就是登记入账,它也不应再与会计确认(入账)并列。简单地说,会计程序是指"审核原始凭证→填制记账凭证→登记会计账簿→编制财务报表","记账、算账、报账"是对会计程序的精炼概括。会计循环就是周而复始的会计程序。作为对比,"会计确认、会计计量、会计记录、会计报告"并列的提法不够合理,因此,不宜传播这种似是而非的理论。

The concept of 'accounting recognition,measurement,recording and reporting' became more and more popular in the last 20 years. But according to our textual research,accounting measurement is the inherent indispensable procedure of accounting recognition. So the concept'accounting measurement' is not a parallel concept of'accounting recognition'. According to accounting practices in the real world,the main accounting procedures can be summarized as'reviewing the original source document,filling accounting vouchers,posting and preparing financial statements'. The accounting cycle is the repetition of accounting procedures. In summary,the formulation of'accounting recognition,accounting measurement,accounting recording,accounting reporting' is not reasonable.