财务会计理论:演进、继承与可能的研究问题  

Financial Accounting Theory:Evolution,Inheritance and Possible Research Problem

作　　者：葛家澍[1] 杜兴强[1] 

机构地区：[1]厦门大学会计系,361005

出　　处：《会计研究》2009年第12期14-31,共18页Accounting Research

基　　金：教育部人文社科基地重大研究项目"制度环境;会计准则变迁及会计信息的决策有用性与契约有用性研究"的阶段性成果

摘　　要：本文划分为"早期学者的努力"、"会计准则导向的会计理论研究"、"会计基本假设时期和实证会计理论的崛起"、"财务会计概念框架的研究与实证会计理论的迅速发展"以及"改进企业财务报告与实证会计研究日益盛行"等五个阶段,扼要回顾了财务会计理论自从Sprague(1908)以来百余年的发展,坚持继承和发展的思路,在此基础上简要概括了财务会计理论领域内未来一些可能的研究问题。The paper reviews the development of financial accounting theory from Sprague(1908) by five steps which includes contribution of scholars,accounting standards-based accounting theory studies,the period of basic accounting postulates and the rise of positive accounting research,research on statements of financial accounting concepts and the rapid development of positive accounting theory,and improving business financial reporting and the prevail of positive accounting theory.Based on the development of financial accounting theory,this paper insists on the thought of inheritance and development,and simply summarizes some future possible research problems.

关 键 词：财务会计理论 演进 继承 规范会计理论 实证会计理论 会计准则 财务会计概念框架 

分 类 号：F275[经济管理—企业管理]