探索会计稳健性研究的概念性框架  

Exploration of the Conceptual Framework of Accounting Conservatism Study

作　　者：董红星[1] 

机构地区：[1]南开大学商学院

出　　处：《经济问题》2007年第9期117-120,共4页On Economic Problems

基　　金：国家自然科学基金项目(70472051)

摘　　要：在详细解读会计稳健性概念的基础上,分析了不同阶段稳健性的涵义及其概念的最新发展,并阐述了稳健性存在的客观条件和经济解释。接着深入探究稳健性和会计目标的关系,稳健性在会计信息质量体系中的归属和作用,以及稳健性与会计环境的关系,勾勒出会计稳健性研究的概念性框架,为进一步的理论假设和模型开发提供基础。This paper first detailedly expounded the conception of accounting conservatism.Then it analysised meanings of accounting conservatism in different stages and the latest development of concept, and discussed of the objective conditions and the economic interpretation. Next, this paper studied the relationship between accounting conservatism and accounting objectives, the adscription and function of conservatism in the qualitative characteristics system of accounting information, and the relationship between conservatism and accounting environment, in order to portray of the conceptual framework of accounting conservatism study, which provides the basis of theoretical assumptions and development of model.

关 键 词：会计稳健性 会计目标 会计信息质量特征 会计环境 概念性框架 

分 类 号：F230[经济管理—会计学]