财务会计概念框架中的几个理论问题

财务报表的目标是为评价受托经济责任提供有用的信息 ,而决策有用性是财务报告和财务会计的目标 ,它只是财务报表的间接目标。财务报表的基本假设 ,除了公认的四项 ,至少还有“已发生交易或事项假设”、“权责发生制和现金流量制假设”两项。指导会计准则制定的会计信息质量标准 ,称为会计信息内容的质量标准 ,权威机构在监管会计信息披露的质量时 ,用来评价企业所披露的会计信息质量的标准 ,称为会计信息披露的质量标准。不应将这两个标准等同起来。财务报表的计量属性是交换价格 ,这是由财务报表的目标决定的

Some Theoretical Issues in Conceptual Framework of Financial Accounting

The objective of financial statements is to provide useful information for evaluating the accountability of the economic entities. While the objective of financial reporting and financial accounting is to offer usefulness for policy decisions, which is the indirect objective of financial statements. Besides the four basic postulates of financial statements generally recognized, there are at least two more postulates: "transactions or events having occurred" and "accrual basis and cash flow basis". We refer to the accounting information quality standards which guide working out accounting standards as accounting information content quality standards; we refer to the accounting information quality standards with which authority organizations evaluate enterprise accounting information as accounting information release quality standards. We should not mix up the two different types of standards. The measurement attribute of financial statements is transaction price, which is decided by the objective of financial statements.