对我国财务会计概念框架逻辑功能的修复研究  

A Study on the Logic Function Repair of the Conceptual Framework of Financial Accounting in China

作　　者：李高波[1] 

机构地区：[1]北京广播电视大学会计系,北京100081

出　　处：《云南财经大学学报》2010年第5期105-111,共7页Journal of Yunnan University of Finance and Economics

摘　　要：对财务会计概念框架的研究一直是学术界关注的热点问题。基本会计准则被看作中国现阶段的财务会计概念框架,但是由于它不能保证前后一贯的内在逻辑一致性而备受争议。文章从分析财务会计概念框架的逻辑功能入手,论述了现阶段中国财务会计概念框架的逻辑功能缺失问题,并从确认和计量两方面进行了修复研究,以期为中国财务会计概念框架的构建有所裨益。The research on the conceptual framework of financial accounting has long been a hot topic of the academic field. Basic accounting principles are considered as the financial accounting conceptual framework of China at present stage, but it is debated because it cannot al- ways guarantee the internal logic consistency. By analyzing the logic function of the conceptual framework, the author discusses the missing of the logic function of the framework in China at present stage, and the study on its logic function repair is made from tow aspects of recognition and measurement, aiming to provide reference for the construction of China＇ s conceptual framework of financial accounting.

关 键 词：基本准则 财务会计概念框架 逻辑功能 修复 

分 类 号：F234.4[经济管理—会计学]