美国FASB财务会计概念结构的构建模式  

The Pattern of the American FASB's CF of Financial Accounting

作　　者：胡振超[1] 熊建益[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《河北大学学报（哲学社会科学版）》2000年第6期123-125,共3页Journal of Hebei University(Philosophy and Social Science)

摘　　要：从FASB所公布的文件中可以看出 ,FASB意欲构建的模式是以决策有用性为出发点 ,采用规范的演绎模式。这样的选择 ,一方面体现了对以往准则制订的反思 ,另一方面是为了抵制利益集团的压力。同时 ,这一模式也存在着能否保持内在一致性等一些问题。According to the FASB,the Conceptual Framework of Financial Accounting(CF) is a coherent system of interrelated fundamentals in this field that is expected to lead to consistent standards.The FASB's CF project started at the beginning of seventies,but a number of options were available to the FASB in choosing how to produce a CF.According to the avowed documents in the CF project,the pattern which FASB wanted to choose was that decision usefulness was to be the cornerstone,using normative,prescriptive approach.This intent reflected the review of the standard set previously and the desire to resist the press of the interested group.At the same time,there were some problems such as how to keep the coherence in the process in this pattern.

关 键 词：美国 财务会计概念结构 构建模式 利益集团 

分 类 号：F234.4[经济管理—会计学]