财务会计的本质、特点及其边界

What are the characteristic essence,basic functions and boundary of financial accounting?

为了指明财务会计的本质特点 ,我认为财务报表是财务报告的中心部分 ,而报表附注、其他财务报告等传送财务信息方法仅是次要的手段。在财务报表上确认的任何项目 ,都必须符合可定义性、可计量性、相关性与可靠性的特征。会计程序包括计量、记录和报告都必须以确认为基础。因此 ,财务报表的信息可以按真实和公允的要求来描述财务业绩和现金流量。财务会计的基本职能既不试图提供可能的未来的信息 ,又不产生非财务信息。财务会计的主要目的是通过它的报表反映一个企业经济活动及其结果的真实图像。结论 :财务会计作为一门学科是历史科学 ;作为一项实务是一个信息系统 ,它的任务是为企业提供历史的财务信息。

In order to indicate the characteristic essence of financial accounting, the author recognize that financial statements are the central feature of financial reporting and other methods of communicating information such as notes to financial statements,supplementary schedules and other reports are secondary means.Any item recognized in the financial statements should meet recognition criteria of definitions,measurability,relevance and reliability.Accounting processes including measurement,recording and reporting are all based on recognition.Hence,the information from financial statements may be described as showing a true and fair view of the financial position,performance and cash flow of an entity.The fundamental functions of financial accounting are neither intended to provide probable future information nor to produce nonfinancial information.The main objective of financial accounting is to reflect the true picture of the economic activities and results of a business enterprise through financial statements.Here comes the conclusion:As a discipline,financial accounting is a historical science;as a kind of practice,financial accounting is an informative system which function is to provide historical financial information of business enterprises.