论文部分内容阅读
我国《企业会计准则》已经颁发并实施,但学术界对会计准则的内容及其体系仍存有异议.对此,我们曾进行过专门探讨(参见《会计学家》1991年第3期),提出了一些观点.针对目前人们对会计准则的理解,我们认为存在诸多误区,会计准则应是一个总体性,多层次的理论概念,其内容包括会计目标、会计假设、会计信息的质量特征和要求、会计要素的确认、计量与报告和会计制度五个部分.为了更加全面地把握会计准则的范畴和本质,深化会计准则理论研究,我们认为有必要对此问题进行深入探讨.
China’s “Accounting Standards for Business Enterprises” has been issued and implemented, but the academic circles still have disagreements with the contents and system of accounting standards. For this reason, we conducted a special discussion (see “Accounting Scientist” No. 3 of 1991) Some opinions are put forward.According to the current people’s understanding of accounting standards, we think there are many misunderstandings, accounting standards should be a general, multi-level theoretical concepts, including the accounting objectives, accounting assumptions, the quality of accounting information and requirements , Accounting elements of the confirmation, measurement and reporting and accounting system in five parts.In order to more fully grasp the scope and nature of accounting standards, deepen the accounting standards theory, we think it is necessary to conduct an in-depth discussion on this issue.