再论公司财务概念框架  

A Re-study on Corporate Finance Concept Framework

作　　者：曹越[1] 

机构地区：[1]湖南大学工商管理学院,410082

出　　处：《会计研究》2012年第4期44-49,94-95,共6页Accounting Research

基　　金：国家社科基金(11CJY013);湖南省高校创新平台基金(11K012);湖南大学中央高校基本科研业务专项基金(11HDSK357)的阶段性成果

摘　　要：有效率的企业是经济增长的关键。为指导财务实践,提升公司价值,有效保护利益相关者的财产权益,助推经济发展,有必要在不同流派财务理论体系中抽象出高度认可的基本概念,形成公司财务概念框架。财务概念框架就是财务理论体系中认可度高的一系列基本概念的凝结,旨在为财务活动开展提供逻辑一致的理论指导,为发展高质量的财务规范奠定坚实基础。企业财务行为具有的内部私密性、自主性、创造性等个性化特征,并不是否定建立统一、一致认可的"公司财务概念框架"的充分条件。在新兴市场经济国家,构建"公司财务概念框架"具有必要性和可行性。Efficient business is the key to economic growth.In order to guide finance practice,enhance corporate value,protect stakeholders' property rights effectively and boost economic development,it is necessary to find highly recognized basic concepts from different finance theories and form corporate finance framework.Corporate finance framework is a nexus of a series of highly recognized basic concepts,aiming to provide a logical and consistent theoretical guidance for financial activities and having a solid foundation for developing high-quality finance norms.Personalized features of corporate financial behavior,such as internal privacy,autonomy,creativity,is not the sufficient condition on denying the establishment of a unified and agreed corporate financeframework.In emerging market economies,it is necessary and feasible to build finance framework.

关 键 词：概念框架 财务会计概念框架 公司财务概念框架 必要性 可行性 

分 类 号：F275[经济管理—企业管理]