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实质重于形式 欲速则不达———分两步走制定中国的财务会计概念框架 - 葛家澍
【中文摘要 】本文以美国财务会计概念公告为样板 , 探讨财务会计与报告概念框架的意义、性质和作用 , 阐述财务会计目标和其他基本概念的各自作用 , 提出分两步走制定中国的财务会计概念框架的设想和具体建议。
Abstract:This paper discusses the meaning nature and function of Conceptual Framework for FinancialAccounting and Reporting (CF).
This Paper attempt to describe the meaning nature and function of objectives and another basic concepts. In China, what is better method between establishing a new CF and revising the basic standard of1993. Thispaper also involves author’s thinking. Theway for Establishing a new CF in China, two steps are better than one. The first step is to revice theAccounting standards for business basic standard by the nationalpartof foreign CF andwith Chinese condition. The second step may be establishing...
17.
如何评价美国 FASB的财务会计概念框架? - 葛家澍; 叶丰滢; 陈秧秧; 徐跃
【中文摘要 】总体上来看 , 美国财务会计准则委员会的财务会计概念框架的内容是详细、充实和严谨的 , 基本上能自成一个完整的体系并符合佩顿和利特尔顿提出的连贯、协调、内在一致的理论体系的要求。本文肯定 FASB Concepts具有许多独创性 , 值得借鉴学习。例如 , 第 1号概念公告提出用财务报告代替财务报表 , 发展了财务会计;第 5号概念公告提出四项确认的基本标准等等。但 FASB Concepts仍有弱点和不足之处。因此 , 本文提出若干建议 , 试图说明它的不足和如何加以改进。
Abstract:The US FASB named its conceptual framework as Statement of Financial AccountingConcepts (SFACsorFASBπsConcepts). This term was formally given by the FASB in its Discussion Memorandum (DM) ,“Conceptual of FinancialAccounting and Reporting: Ele-
ments of Financial Statements and their Measurement”, in 1976.In general, FASB’sConcepts are detailed, substantial and quite precisewhile thewhole framework is divided into seven separate
units but can be viewed as an integrated in the rough andmeet the requirementsmentioned by Paton andLitlleltonwhich keeping coherent, harmonious and consistent babyof chlorine. This...
18.
美国安然事件的经济背景分析 - 葛家澍
【中文摘要】本文分析美国证券公开发行公司如安然披露欺诈财务信息的经济背景。财务作假既不是孤立的也不是偶然的现象。财务作假的关键问题产生于经济环境。首先 ,今天美国经济中生产、流通、分配和消费四个主要环节失去了相互制衡的作用;其次 ,不论美国的上市公司制度和公司治理都存在若干缺陷。
Abstract:This paper analyses the economic backgroundon disclosingfraudulent financial informationfrom some America’s Public
Companies such as Enron. The financial frauds are neither isolating nor fortuitous phenomena. We must research their
essence. The key problems of financial fraud are based on economic environment. The first , now the main links of American economy e. g. production , circulation , distribution and consumption fail to condition each other. The second , some weakness exist both in the system and governance of Americaπs public companies.
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论美国的会计概念框架与我国的基本会计准则 - 葛家澍
中文摘要:会计准则和概念框架同属于经济中的制度安排。会计准则起因于财务报告的编报者与其使用者之间的信息不对称。建立会计概念框架的主要用途是为国际会计准则理事会和财务会计委员会评估和发展会计准则提供指南。美国会计概念框架是当前世界上最全面、最细致的会
计概念框架。IASB和 FASB联合制定的会计概念框架项目 ,在财务报告的目标和信息质量特征的发布方面初步达成一致意见。他们还讨论了要素 ,如资产、负债的定义和报告主体概念 ,而这些均未有结论。对比国际会计的概念框架 ,我国基本会计准则既有趋同性 ,也有创新性。
Abstract:Accounting standards and conceptual framework are both institutional arrangements in economy. Accounting standardsoriginatedfrom asymmetric information between preparers of financial reports and their users, while accounting conceptual framework is used as a guidefor IASB or FASB to evaluate and develop accounting standards. American conceptual frameworkfor accounting is mainstream, being the most comprehensive and meticulousof all conceptual frameworksof this type. The program of conceptual frameworkwas jointlyformulated by IASB and FASB , whose boardsof directors have basically reached consensus as to the objectivesof financial reporting and the publicizingof qualitative characteristicsof information. They also discussed the definitions of...
20.
国际会计准则委员会核心准则的未来———美国 SEC和 FASB 的反应 - 葛家澍
【中文摘要】本文讨论和分析国际会计准则委员会核心准则的过去与未来。着重研究来自 IOSCO成员对核心准则的反应 , 特别是关注美国的反应。笔者相信: 接受和应用一套单一的、高质量的核心准则是未来的趋势。随着核心准则的改进将更加可比、透明和充分披露 , 越来越多的包括美国在内的国家和地区将会接受外国私人证券发行人按国际会计准则编制的财务报表。因此 , 对于核心准则的前途 , 作者的结论是: 前景是光明的 , 而道路是曲折的。【英文摘要】This articlefocuses its attentionon the responses related to the core standardsfrom IOSCOπs members, especially from the U1S1A. However , the article believes that acceptance and application of a set of single high quality core standards are the future trend. In the wakeof improving IASC standardswith more comparable , transparent andfull disclosure information , more and more countries including U1S1A. would accept the financial statementsof foreign private issuers that are
prepared using the standards promulgated by the IASC. Hence , with respect to the future of core standards, the...
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