會(huì)計(jì)理論 陳良華 李志華 張昉課件8. Accounting goal,accounting assumptions,principles and conceptual framework

8.Accountinggoal,accountingassumptions,principlesandconceptualframeworkAccountingaimisthebasictheory

of

theselectionoftheaccountingconceptualframework,whichhaveadirectimpactonthepositioningofotherconceptualframework

theories

.Nospecificaccountingobjectives,qualitativecharacteristicsofaccountinginformation,accountingrecognition,accountingmeasurementandaccountingelementsofthebasicconceptsandprinciples,itisverydifficulttoformaconceptualframeworkconsistentwiththetheory.Accountingassumptionsaccountingtheoryandpracticearethebasicpremiseorassumption,basedontheeconomicenvironmentandbusinessenvironmenttomakeareasonablelimitedtruthtojudge.Conceptualframeworkforaccountingforaccountingpracticesinanorderlymannerandtoplayanormativerole.Accountingprinciplesandaccountingpracticesdirectlycontrolactivityinordertoensureeffectiveaccountingofthegoaltoreach.8.1Accountinggoal8.1.1definitionof

AccountinggoalIn1966,AmericanAccountingAssociation(AAA)tocommemoratethe50thanniversaryofthefounding,theorganizationofaspecialcommittee,aftertwoyearsofresearch,madealandmarkreportoftheGeneralAccountingTheory,thatiswell-known"reportsthebasicaccountingtheory"(ASOBAT),whichdefinedthegoalofaccountingincludethefollowingfourpoints:

①theuseofthelimitedresourcesofthedecision-making;

②effectivemanagementandcontrolofanorganization'shumanandmaterialresources;

③Record(Conservation)andthereportofthefiduciarydutiesofresources;

④totheperformanceofsocialfunctionsandsocialcontrol.(2)theUnitedStatesAccountingPrinciplesBoard

In1970,theUnitedStatesaccountingprinciplesatthetime-settingbodiesAccountingPrinciplesBoardissuedits10threport"forthefinancialstatementsofenterprisesreportedthatthebasicconceptsandaccountingprinciples,"thegoalofaccountingisalsodescribed.Initsview,thefinancialaccountingandfinancialstatementsofpurpose,whichistoprovideinformationonthequantificationofanenterprise'sfinancialinformation,andthesestatementswillhelpusersofinformation(primarilyinvestorsandcreditors)oftherelevantdecision-making.8.1Accountinggoal(3)AmericanInstituteofCertifiedPublicAccountants

BytheAmericanInstituteofCertifiedPublicAccountantscommissionedin1971toheadedbyaresearchgroupspecializinginbeginningthegoaloffinancialreporting.In1973theCommissionissuedareportentitled"FinancialReportofthegoal,"thestudyreport,thereportsaidthattheobjectiveoffinancialstatementsistoprovideforeconomicdecision-making,accordingtotheinformation,andgoal-basedgoaldecomposition,usersandpurposes,thedemandforinformation,thequalityofinformation,financialstatements,suchastheSpecialReportrecommendedatotalof12.8.1Accountinggoal(4)TheUnitedStatesFinancialAccountingStandardsBoard(FASB)

FASB'sSFACNo1said:"thepreparationoffinancialreportsshouldbeforthepresentandpotentialinvestors,creditorsandotherinformationusers,providingusefulinformationtoenablethemtomakerationalinvestment,creditandsimilardecisions."FASBatthesametimeonwhatkindofusefulinformationwithdecision-making,thatis"conducivetoforecastcashinflowandoutflowoftheamountoftimeanduncertaintyofinformation."8.1Accountinggoal(5)InternationalAccountingStandards(IAS)

Thefinancialstatementsofthegoalistoprovidehelpintheeconomicdecision-makinginanumberofusersaboutthefinancialsituationofenterprises,economicperformanceandfinancialpositionoftheinformationchanges.Financialstatementsalsoreflectthebusinessmanagementoftheresourcesentrustedtoitbythedutyentrustedwiththemanagementoraccountability.Thereasonwhycorporateuserstoassessthemanagementofthejobentrustedtoadministerisappropriateinordertomakeeconomicdecision-making,suchas:istomaintainorselltheinvestmentofenterprises,managersaresuchrenewalorreplacement.8.1Accountinggoal(6)AustralianAccountingResearchFoundation(AARF)

General-purposefinancialreportsofthegoalistoprovideinformationonthedesignatedallocationofscarceresourcesandtoevaluatetheinformationuseful.Italsocanbeusedformanagementreportsfromuserstobearthedutyentrustedwiththemanagementoftheresort.8.1Accountinggoal(7)UnitedKingdomAccountingStandardsBoard(ASB)

In1999,theASBintheUK"StatementsofPrinciplesforFinancialReporting"putforwardthegoaloffinancialreportsas:"theobjectiveoffinancialstatementsistoprovidethebodyofthereportregardingthefinancialperformanceandfinancialpositionoftheinformation,thuscontributingtoavarietyofuseFromthemainevaluationreportofthefiduciarydutiesofmanagementandthedevelopmentofrelevanteconomicdecision-making.helpusersevaluatethebodyofthereport'sabilitytogeneratecash(includingthetimeandtodeterminethedegree),aswellasthemainfinancialadaptabilityevaluationreport(adaptability)."8.1Accountinggoal(8)China"AccountingStandardforBusinessEnterprises"intheaimofaccountingisdefinedas:"theobjectiveoffinancialaccountingreportsaretoprovideusersoffinancialreportsandcorporatefinancialposition,operatingresults,cashflowandotherrelevantaccountinginformationtoreflecttheperformanceofthefiduciarydutiesofcorporatemanagementhelpsusersoffinancialaccountingreportstomakeeconomicdecision-making."8.1AccountinggoalAimofthecharacteristicsofaccounting

(1)interdependence

(2)thedynamicaccountinggoal

(3)thelevel8.1.2Withregardtotherepresentationofaccountingobjectiveopinion

1,theaccountingconceptofinformation

2,fiduciarydutyconcept

3,decision-usefulnessview

4,General-effectiveconcept8.1Accountinggoal8.1.3EconomicAnalysisofAccountingObjectives

1,contractthemaintenanceof

2,thetransactioncostsavingsconcept

3,theneedsofstakeholders8.1AccountinggoalTheconceptofatwo-tieraccountingassumptionsincludethemeaningofthefirst,accountingtheoryandpracticethebasicpremiseorassumptionthat"scientificresearchontheassumptionofanobjectivedescriptionofthings";thesecond,accordingtotheeconomicenvironmentandbusinessenvironmenttodoalimitedtruthareasonablejudgmentsastoProfessorMoCi-called"factstendtojudgethebest."8.2Thebasicassumptionsofaccounting8.2.2developmentofthetheoryofaccountingassumptions

1,theoriginofaccountingassumptionsinthedevelopmentofmaritimetrade

2,accountingdevelopmentofthetheoryofbasicassumptions

AccountingassumptionbasictothedevelopmentofthetheoryofdevelopmentintheUnitedStatesonthemainlinecanbeputontheaccountingassumptionswhicharedividedintothreephasesinstudy.8.2Thebasicassumptionsofaccounting8.2.2developmentofthetheoryofaccountingassumptions

(1)theinitialexplorationofaccountingassumptions:1922-1940

(2)thestudyofaccountingassumptions:1960-1962peak,atthisstage,thestudyofaccountingprinciplestobeincorporatedintoalargerframework,inparticular,ARSNo.1andtheARSNo.3issued,markingoffinancialaccountingresearchhasbeentransferredtothepracticalapplicationofthefieldofpuretheory,butatthisstagetoexplorethetheory,theassumptionsoftheaccountingasasubject.

3,1966yearsafterthepublicationASOBAT8.2Thebasicassumptionsofaccounting8.2.3thespecificaccountingassumptionsconstitute

AccountingassumptionsinthehistoryofthestudytherehadbeenalotofbasicassumptionsabouttheconceptofYithisdate,thereisgenerallyrecognizedaccountingentity,goingconcern,accountingphases,monetarymeasures.

1,themainassumption

Accountingentityassumptionisthattheaccountingactivitiestolimitthescopeandlimitsofoneofthebasicassumptions.Itspurposeistodeterminethespecificsubjectoftheeconomicresourcesownedbyandprovideabasisforeconomicactivity,basedonthefiscalpositionofthemainobjectsofaccountingrecognition,measurement,recordingandreporting.8.2Thebasicassumptionsofaccounting8.2.3thespecificaccountingassumptionsconstitute

TherehadbeenalotofbasicassumptionsabouttheconceptofYithisdateinthehistoryofthestudy,thereisgenerallyrecognizedaccountingentity,goingconcern,accountingphases,monetarymeasures.

2,thegoingconcernassumption

3,assumethattheaccountingperiod

4,assumethatthemonetarymeasures8.2Thebasicassumptionsofaccounting8.3ConceptualFrameworkofFinancialAccountingConceptualFrameworkofFinancialAccounting，CFItisthegoalandbasicprinciplesofasetofinterrelatedrelationshiphasinherentlogictheoryoffinancialaccountingsystemisaninterrelatedobjectivesandthebasicconceptofthecoordinatedsystemcomponents,areusedtoguideandevaluatethebasictheoryofaccountingstandards.8.3.3theconceptofbasic

1,thequalitativecharacteristicsofaccountinginformation

(1)themeaningofaccountinginformation

Accountinginformationisreflectedinenterprisevalueoftheexercisecanbeameasurementofeconomicinformation.(2)thequalitativecharacteristicsofaccountinginformation8.3ConceptualFrameworkofFinancialAccounting2,thebasicelementsoffinancialstatements

Accountingelementsareclassifiedaccordingtoeconomiccharacteristicsoftheaccountingobject,thatis,objectsintheaccountingdivisionoftheformationofthefirstlevelofaccountingelements.toconnectthepracticeofaccountingtheoryandaccountingisanaccountingstatementofthefundamentalcomponents.Duetofactorssuchastheaccountingimpactoftheenvironment,differentcountriesanddifferentelementsofaccountancybodiesintheaccountingdefinitionoftheset-upandthedifferencemustexist.However,theaccountingelementsofthedefinitionofthesettingsisnotbetterorworse,itisimportanttofittheirownrealityandcanfullymeettheneedsoftheaccountinggoal.8.3ConceptualFrameworkofFinancialAccounting2,thebasicelementsoffinancialstatements

"AccountingStandardforBusinessEnterprises":"Theenterpriseshouldbeinaccordancewiththetransactionsormatterstodeterminetheeconomiccharacteristicsofaccountingelements.Accountingelementsincludeassets,liabilities,owner'sequity,income,expensesandprofits."

①enterpriseassetsaretransactionsormattersofthepastformedandownedorcontrolledindustryisexpectedtogivecompaniestheresourcestobringeconomicbenefits.8.3ConceptualFrameworkofFinancialAccounting2,thebasicelementsoffinancialstatements

②liabilitiesrefertobusinesstransactionsormattersofthepastformedtheeconomicbenefitsexpectedtoresultinanoutflowfromtheenterprise'scurrentobligations.

③referstotheowner'sequityassetsaredeductedfromthebalanceenjoyedbytheownersoftheremainingrightsandinterests.8.3ConceptualFrameworkofFinancialAccounting2,thebasicelementsoffinancialstatements

④incomeisdefinedintheformationofday-to-dayactivities,whichwillcausetheincreaseinownershipinterest,hasnothingtodowiththeownersofcapitalgrossinflowsofeconomicbenefits.

⑤costreferstotheactivitiesofenterprisesintheday-to-dayhappen,andwillleadtoreductionintheowner'sequity,andtotheownersofnon-profitdistributionofthetotaloutflowofeconomicbenefits.

⑥profitsmustrefertotheaccountingperiodinquestiontheoutcomeoftheoperation,includingincome-runprofitaftersubtractingthecostofthenetprofitsdirectlyintothecurrentprofitsandlosses.8.3ConceptualFrameworkofFinancialAccounting8.4AccountingprinciplesAccountingprin