基于会计控制论视角的资产概念重述——兼论2013年IASB发布的《财务报告概念框架(讨论稿)》  

Restatement of Asset Concept from the Perspective of Accounting Control Theory: A Review of The Conceptual Framework for Financial Reporting(Discussion Draft) Issued by IASB in 2013

作　　者：王秋红[1] 汤湘希[1] 陈丽[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《当代财经》2014年第12期118-128,共11页Contemporary Finance and Economics

基　　金：国家自然科学基金项目"企业核心竞争力价值贡献测度与扩散路径研究"(71072166);国家自然科学基金重大项目"宏观税负;税负结构及结构性减税研究"(12&ZD044);教育部人文社会科学重点研究基地重大项目"企业国际竞争力与自主品牌战略"(13JJD630012)

摘　　要：资产概念的明确界定是实施全面有效会计控制的基础。然而,现行资产概念(主要是指FASB、IASB及中国界定的概念)却存在着未能明确反映资产本质、"交易或事项"的范围不统一及"拥有或控制"与产权理论相冲突等问题。因此,文章借鉴现代产权理论,立足于会计控制论视角,阐述了2013年IASB发布的《财务报告概念框架(讨论稿)》中拟定资产概念"能够明确反映资产本质"、"将会计控制与资源配置有效结合"及"将会计控制思想发展到新阶段"的积极意义,并结合目前我国正处在经济转型升级及会计准则国际趋同化与差异化的特殊时期,建议将我国资产概念修订为"过去的交易或事项形成的由特定产权主体控制的现时经济资源"。Assets must be clearly defined to implement overall and effective accounting control. However, there are some problems in the current concept of assets （mainly FASB, IASB and the concept of Chinese definition）, such as not clearly reflecting the nature of the assets, the scope of ＂transaction or event＂ not being unified and the definition of ＂owned or controlled＂ being in conflict with the equity theory, etc.. Thus, drawing on the modern property theory and from the perspective of accounting control theory, this paper elaborates the positive significances about the asset con- cepts laid down in The Conceptual Framework for Financial Reporting （Discussion DraR） issued by IASB in 2013, which ＂can clearly reflect the nature of the assets＂ , ＂integrate accounting control and resources allocation effectively＂ and ＂promote the development of accounting control idea to a new stage＂ . Finally, in view of China being currently in a special period of economic transition and upgrading and accounting standards being faced with convergence and differentiation, this paper proposes that the concept of assets in China should be revised as ＂the present economic resource formed by past transactions or events and controlled by particular property subject＂ .

关 键 词：会计控制 资产 产权 经济资源 

分 类 号：F230[经济管理—会计学]