权利义务凸显、经营活动侧重和所有者扩容——FASB新概念框架财务报表要素研究  

Highlighting Rights and Obligations,Emphasizing Operating Activities,and Expanding Ownership:A Study on Financial Statement Elements in the New FASB Conceptual Framework

作　　者：张倩 刘浩[2] Qian Zhang;Hao Liu(Accounting and Finance Research Center,Shanghai University of Finance and Eco-nomics Zhejiang College,Jinhua Zhejiang 321013,China;Institute of Accounting and Finance,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海财经大学浙江学院会计与财务研究中心,浙江金华321013 [2]上海财经大学会计与财务研究院,上海200433

出　　处：《会计与经济研究》2024年第1期23-40,共18页Accounting and Economics Research

基　　金：国家自然科学基金项目(72072106、72272093);教育部重点研究基地重大项目(22JJD790093);“高等学校学科创新引智计划”项目(B18033)。

摘　　要：美国财务会计准则委员会(FASB)于2021年底发布新概念框架第4章《财务报表要素》,在保持10项要素数量和名称不变的情况下,要素内涵发生重大变化:修订了资产和负债的定义,强调其现时权利义务的根本特征;更为侧重经营活动,将原属于利得和损失的部分——边缘性或偶发性但与商品和服务相关的损益,调整至收入和费用;将所有者投资和派给所有者款原适用于商业主体的要素,拓展至非营利主体,同时优化了非营利主体的净资产分类。文章阐述了上述变化的具体内容及其对财务报表的影响,分析了新财务报表要素对原有会计理论基础和要素体系的延续和依然存在的争议,以及对我国会计准则制定的启示。At the end of 2021,the Financial Accounting Standards Board(FASB)is-sued the Chapter 4"Elements of Financial Statements"of the new conceptual framework.While maintaining the number and names of the ten elements,the connotations of these elements undergo significant changes:the definitions of assets and liabilities are revised,emphasizing their fundamental characteristics of present rights and obligations;there is a stronger focus on operating activities,with gains and losses that were previously con-sidered peripheral or incidental but related to goods and services now being reclassified into income and expenses;and elements related to owner investments and distributions,originally applicable to commercial entities,have been expanded to include not-for-profit entities,with an optimized classification of net assets for non-profits.The paper discusses the specific content of these changes and their impact on financial statements,analyzes the ongoing controversies and the continuity of the new financial statement elements with the existing accounting theoretical foundation and element system,and provides insights for the formulation of accounting standards in China.

关 键 词：概念框架 财务报表要素 资产和负债 收入和费用 非营利主体 

分 类 号：F234.4[经济管理—会计学]