研究财务会计概念框架的四个问题

财务会计概念框架的命名及形式。会计两种基本职能论是“公认的”。财务会计具有控制职能。目标是职能的具体化,因而,财务会计应当建立提供真实信息和强化经济管理的基本目标。为实现财务会计的基本职能和基本目标,在建立财务会计信息质量特征已经公认的情况下,建立控制质量特征成为会计工作和会计理论发展的迫切需要。对财务会计控制内容、目标、控制质量特征体系进行探索。

Four Questions to Study the Concept Framework of Financial Accounting

This paper puts forward the title and form for concept framework of financial accounting. It iswell recognized for the "two basic functions" theory of accounting. Financial accounting has the function ofcontrol. Target is the manifestation of functions. Therefore, financial accounting should establish a fundamentalgoal to provide true information and strengthen economic management. In order to realize the basic functionand basic target of financial accounting, under the circumstance that it is well recognized to establish thequality feature of financial accounting information, it urgently cries for the establishment of control quality fea-ture for the development of accounting job and accounting theory. It makes an exploration on financial ac-counting in its content, target, and control system of quality feature.