借鉴IASB概念框架,完善我国企业会计基本准则  

Improve the Basic Standard of Accounting Standard for Business Enterprises by Learning from IASB Conceptual Framework

作　　者：陈朝琳[1] 叶丰滢[1] Chen Chaolin;Ye Fengying

机构地区：[1]厦门国家会计学院

出　　处：《会计研究》2019年第9期21-27,共7页Accounting Research

摘　　要：我国基本准则虽然在地位、结构、内容上与IASB概念框架有所区别,但是,二者都要为具体准则的制定和理解提供依据,基于我国企业会计准则与国际准则实质性趋同的方向,我们有必要借鉴IASB概念框架文件,完善我国基本准则。本文介绍并简要评论2018版概念框架的主要内容及其特点;进而对其做出总体评价;在此基础上,借鉴IASB概念框架,在整体上及其各章具体内容上如何完善基本准则,分别提出建议。Like IASB conceptual framework , the basic standard of ASBE provide a basis for developing and understanding accounting standards, al though they are different in terms of status, structure, and content. Based on the direction in which ASBE and IFRS are substantially convergent, it is nec essary to improve the basic standard of ASBE by learning from IASB conceptual framework. This paper introduces and briefly comments on the main con tents and characteristics of Conceptual Framework for Financial Reporting 2018. After making an overall evaluation . it proposes the advices to improve the basic standard of ASBE on the whole and the specific content of each chapter.

关 键 词：概念框架 基本准则 IASB 国际趋同 

分 类 号：F275[经济管理—企业管理]