基于权益保护观的财务会计概念框架重构

The Reconstitution of Conceptual Framework for Financial Accounting and Reporting based on the Concept of Right Protection

随着经济形态、企业增长方式以及企业定位的转变,加上资本市场逐渐成熟以及各种矛盾的产生,受托责任观和决策有用观已经无法满足信息使用者的使用要求。会计目标是财务会计概念框架的逻辑起点,应当以权益保护观为基础,调整财务会计概念框架,为企业在现实中更好地发展奠定理论基础。本文定位于权益保护观的会计目标对会计信息质量特征、会计要素计量以及财务报告等方面的特殊要求进行了探讨。

With transforms of economic form, economic growth pattern of enterprises and enterprises orientation, gradually mature capital market and emerging contradictions,the concept ofaccountability and the concept of decision usefulnesscould not satisfy information users' demands.We should make the accounting objective changed into the concept of right protection. Accounting objective is the logical starting point of Conceptual framework for Financial Accounting and Reporting. We should adjustthe Conceptual framework for Financial Accounting and Reporting based on the concept of right protection and settle a good theoretical basis for enterprises' development. The concept of right protection mainly makes special requests for qualitative characteristics of accounting information, measurement of accounting elements, financial reports and so on.