试论现行财务会计与报表的缺陷及改进——从企业会计准则(基本准则)的缺陷谈起  

On the Defects and Improvement of Current Financial Accounting and Reporting——from the defects of the enterprise accounting standards(basic standards)

作　　者：曹苏铁[1] 

机构地区：[1]广东技术师范学院财务处,广东广州510665

出　　处：《广东技术师范学院学报》2016年第2期81-84,共4页Journal of Guangdong Polytechnic Normal University

摘　　要：我国现行企业会计准则—基本准则在会计假设和会计要素划分,对会计计量的表述,以及对权责发生制的理解与运用方面存在着明显的缺陷.本文逐一分析了上述缺陷条款的不妥当之处,并提出了自己的见解:1.不能把"持续经营"设定为企业会计核算的基础;2.利润不应当作为会计的基本分类列入会计要素;3.企业在对会计要素进行初始计量时一般采用公允价值,而存续计量则通常遵照历史成本原则;4.权责发生制与收付实现制不是"非此即彼"的对立关系;5.传统利润表可以改编为新的收入支出表.China＇s current enterprise accounting standards- Basic Standards in accounting and accounting elements of the division, the statement of accounting measurement, as well as the understanding and use of the accrual basis, all exist obvious defects. This paper analyzes the defects of the above mentioned defects, and puts forward care his own opinion 1. Do not put＂sustainable management＂ set a foundation for enterprise accounting; 2.The profit should not be included in the accounting elements as the basic classification of accounting; 3.Enterprises in the initial measurement of the accounting elements shall, in general, use the fair value, and surviving measurement is usually follow the historical cost principle; 4. Responsibilities occurred receipt and payment system and implementation system is not ＂either/or＂ antagonistic relationship; 5. The traditional income statement can be adapted as income and expenditure.

关 键 词：企业会计准则 利润表 缺陷 改进 

分 类 号：F23[经济管理—会计学]