IASB有用的财务信息质量特征的变迁与启示  

The Change and Enlightenment of IASB Qualitative Characteristics of Useful Financial Information

作　　者：贺宏[1] HE Hong(School of Accountancy,Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]首都经济贸易大学会计学院,北京100070

出　　处：《经济问题》2020年第3期121-128,F0003,共9页On Economic Problems

摘　　要：财务会计信息的有用性是会计界讨论的永恒主题。国际财务报告准则理事会IASB曾经三次发布财务报告概念框架,对有用的财务信息质量特征进行修订和完善。从变迁的角度,着重对IASB概念框架财务信息质量特征的变化进行分析,阐述其变化的原因和理论基础,并借鉴其合理之处,提出修订我国会计信息质量特征的建议,为最终完善我国的会计信息质量特征体系做出有益的探索。the usefulness of financial accounting information is an eternal topic in the accounting field. During the past 30 years,IASB has issued the conceptual framework of financial reporting for three times,to revise and improve the qualitative characteristics of useful financial information. From the perspective of change,this paper focuses on the analysis of the revision of qualitative characteristics of financial information from IASB conceptual framework,this paper expounds the reasons and theoretical basis of the change. Drawing on its reasonableness,this paper puts forward suggestions for revising the qualitative characteristics of accounting information in China,so as to make an instructive exploration for the final improvement of the qualitative characteristics system of accounting information in China.

关 键 词：财务信息质量特征 财务报告概念框架 财务报告目标 

分 类 号：F234.5[经济管理—会计学]