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会计准则就是企业在会计核算时应该遵守的会计规范。从西方发达国家的模式来看,会计准则一般由概念框架和具体会计准则组成。概念框架是由一系列概念和原则组成的财务会计基本理论,主要包括财务会计目标、会计信息质量特征、会计要素、会计确认与计量以及财务报告等基本会计理论,它是制定具体准则的基本理论依据。国际会计准则体系由概念框架、具体准则、解释公告三部分组成。而我国的会计准则主要有四部分内容:基本准则、具体准则、应用指南和解释公告。从内容和结构上来看,国际会计准则的概念框架与我国会计准则的基本准则是类似的。
Accounting standards are the accounting standards that an enterprise should obey in accounting. From the western developed countries model, accounting standards generally by the conceptual framework and specific accounting standards. The conceptual framework is a basic theory of financial accounting which consists of a series of concepts and principles. It mainly includes the basic principles of financial accounting, quality characteristics of accounting information, accounting elements, accounting recognition and measurement, financial reporting and other basic accounting theories in accordance with. The system of international accounting standards is composed of three parts: conceptual framework, specific guidelines and explanation and announcement. Our country’s accounting standards mainly have four parts: the basic criteria, specific guidelines, application guidelines and interpretation of the notice. From the content and structure point of view, the conceptual framework of international accounting standards and our basic principles of accounting standards are similar.