新概念框架内在一致性改进

Internal Consistency Improvement of the Revised Conceptual Framework

具有内在一致性的财务报告概念框架有助于发展首尾一贯、逻辑一致的会计准则体系。基于国际会计准则董事会(IASB)2018年发布的《财务报告概念框架》,探析其在财务报告目标、报告主体、会计信息质量特征、会计要素、确认等方面更具逻辑一致性的改进,分析新内容中与国际财务报告准则具有前后一惯性的部分。建议对《企业会计基本准则》中就与财务报告目标、报告主体等五个方面相关的部分进行修订,以使我国基本准则能为具体准则的修订与完善提供具有内在一致性的基础性概念与原则。

A conceptual framework for financial reporting with internal consistency helps to develop a consistent and logical accounting standards system.Therefore,based on The Conceptual Framework of Financial Reports,issued by the International Accounting Standards Board （IASB） in 2018,the paper analyzes its logical consistency in terms of the objective of financial reporting,qualitative characteristics of useful financial information,the reporting entity,the elements of financial statements,recognition and so on.It also analyzes the part of these new contents that has an inertia with IFRS.It also proposes to revise the relevant parts of the five aspects,for example the objective of financial reporting,in Chinese Basic Accounting Standards,so that Basic Accounting Standards can provide basic concepts and principles with inherent consistency for the revision and improvement of Chinese Accounting Standards.